Dear Sir,
Service tax query
ripu sudan sharma (Student) (26 Points)
25 September 2012ripu sudan sharma (Student) (26 Points)
25 September 2012Dear Sir,
CA.Ankur Khandelwal
(Owner)
(281 Points)
Replied 25 September 2012
Service provide till the india port is taxable....... service provide in foreign is exempt from service tax if consideration received in foreign currency
Rubul
(Student)
(151 Points)
Replied 27 September 2012
Agree with CA Ankur. You are not liable to pay ST on the service provided by your agent outside india and your reference to exemption notificaiton is correct.
Vikas
(CA)
(1135 Points)
Replied 27 September 2012
Dear Ripu,
The commission agent services are considered under "Intermediary services" for the purpose of Rule 9 Place of Provision of Services Rule, 2012; hence the place of provision of such service is the location of service provider;
Therefore, as per Rule9 of the said Rules read with Sec.66B, no service tax can be levied on such payments to Commission agent located outside India.
Vikas
(CA)
(1135 Points)
Replied 27 September 2012
Dear Ripu,
The commission agent services are considered under "Intermediary services" for the purpose of Rule 9 Place of Provision of Services Rule, 2012; hence the place of provision of such service is the location of service provider;
Therefore, as per Rule9 of the said Rules read with Sec.66B, no service tax can be levied on such payments to Commission agent located outside India.