Service tax Liability - MOST URGENT

[SNEHAL SHAH]

Sir,

Please solve below query :

1) We have received marketing service from Germany and Pay amount to him foreign exchange ( EURO ) .

2) We have paid amount for Trade fare expense for trade fare services - Payment to him foreign exchange ( EURO ) - Trade fare London ( UK ) .

3) We have paid amount in foreign exchange ( US $ ) for Certification of Trade fare .

Please guide above three point Taxability of Service tax .

Please treat Most Urgent .

Thanks and Regards,

SNEHAL SHAH

[Tax Baniya]

Please check the place of provision of service whether your service is covered under import or export of service. In case of service is covered under event management service it will be export of service and not taxable.

Click here to know more on Place of provision of service.

AI Summary

Place of provision rules determine whether cross-border marketing, trade-fair and certification services qualify as export and are not taxable. The taxability of the marketing, trade-fair and certification services hinges on the place of provision of service: if each supply satisfies conditions for export of services (such as event management supplied outside the jurisdiction to non-resident recipients), it will not be taxable; otherwise it may be treated as import of services and subject to service tax. Payments in foreign currency do not by themselves determine taxability; each service must be tested against place-of-provision criteria.