Service Tax is Levied ?

First, Film Technicl Educationis taxable?

Second, who is conducting the course?

Who or which company/organaisation is making payment.

whether service is rendered individually?

More details required pl.

Yes it is Taxable Service.

Foreign Company Is Conduction a Course And Indian Company is Act a Agent to That Company

Foreign Company is Making Payment

Service is Rendered Individually

Dear Frnd

Ur case is clearly covered in sec. 66A. 2nd foreign co. is importing service from other country in india, according to sec.64 "Service tax is comsumption based destination tax".

In this case services are consumed in india thus it is the case of importing of service and 2nd party shall liable to pay Service Tax in this case.

Thanx

Lalit

9953307025

In your case the foreign party must have appointed its agent in agent. The agent will be liable to pay Service Tax

Import of service means that taxable services has provided from outside India and received in India. In the present case, it appears that service has been performed and provided in India although by a foreigner. As service has been performed/provided in India, service is liable for tax.

I do not agree with Dinesh. When a service is provided by a foreign entity to a foreign entity, no service tax is payable even though service is provided in India.

To fall under Section 66A caluse 66A(1)(b) has to be satisfied which reads as

"received by a person who has his place of business, fixed establishment, permananet address or usual place of residence, in India."

When this condition is not satisfied, Section 66A is not attracted and no service tax is payable.