Manan (CA) (43 Points)
10 September 2014/editor_upload/1027245979s-tax 2014.pdf
Dear All,
An agent providing services to entity outside India and receives commission from country outside India in foreign exchange.
The entity does not have any permanent establishment in India.
Is service tax applicable on the commission received by the assessee from the entity abroad in convertible foreign exchange. ??
Thanks in Advance !!
CA Deepesh Ruhela
(Keen to Learn)
(3271 Points)
Replied 11 September 2014
It is case of Export of service, service tax not leviable, Provided place of provision of service is outside india.
Manan
(CA)
(43 Points)
Replied 11 September 2014
Dear Deepesh,
Thanks for your revert, however there has been some amendment in service tax rules.
Kindly go through the link provided in my previous query.
CAclubindia
