Hello friend,
If Service provider is a foreign company ( Non Resident ) incorporated in Foreign Country and Service receiver is Also a Foreigner ( Non Resident ) And Service is Provided in India. Is Service Tax Applicable ? If Yes Who have to Pay Service Tax For Service Provided in India ?
For e.g. IF ABC ( Non Resident ) Come to India And Provide Services ( Film Technicl Education ) To Indian Resident As well as Non Resident Student And one of The Indian Compny is Assign job of Pramotion & Collection of Fees in India And Same is Remitted in Euro To ABC ( Non Res ) who is providing service in India .
CAclubindia
