Harish (Service) (28 Points)
04 December 2013A new Company in India, not registered under Central Excise & Service Tax (Commercial activities not yet started) has been availing services for a foreigner. The foreigner is billing the Indian Company through his Trust. The bill is spilt into two components.
a. Visiting expenses covering to and fro Air fare, Boarding, Lodgong, Local travel and conveyance expenses
b. Consultation charges.
Request for clarification whether Service Tax is payable.
Regards
Jeetendra Goyal
(Student CA Final )
(175 Points)
Replied 04 December 2013
yes.... service tax is payable under reverse chrge.....
Manoj Agarwal
(Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com)
(3456 Points)
Replied 04 December 2013
Yes, As per Place of Provison of Service Rules, 2012 service shall be deemed to be provided in india as the location of the service receiver is in india. The service receiver is liable to pay service tax under reverse charge N/No-30/2012.
aishwarya s raghavan
(student)
(224 Points)
Replied 04 December 2013
Dear,
Any service availed from foreign country and the same rendered in India, the service receiver has o pay tax as per the Place of provision rules.
Sheena Maheshwari
(ARTICLESHIP)
(240 Points)
Replied 04 December 2013
Yes service tax will be payable under reverse charge mechanism i.e. by the recepeint of the service. The company will have to obtain service tax registration.
CA Mohit Kumar
(Employee)
(32 Points)
Replied 04 December 2013
Vashu Bhatia
(Others)
(21 Points)
Replied 04 December 2013
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