Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID : 17
- 0 -

Applicability of Service tax - under which category

Date 10 Dec 2005
Replies4 Answers
Views 1647 Views
Asked By
one of our client is the agent of one MNC and he is getting commission from him in foreign currency towards the procuring order , submitting tender on his behalf and making liasoning on his behalf with some PSU and indian companies. is service tax applicable? if yes ,under which category mohan
4 answers
Sort by

Old Query - New Comments are closed.

Hide
- 0
Replied on Jan 14, 2006
1. Yes, your client is liable to pay service tax on the commission received for procurement of orders (it marketing) etc. under business auxiliary services. Since all the services is being provided in India, no exemption for receipt in foreign exchange
- 0
Replied on Feb 1, 2011
2.

The liability of service tax arise if services are rendered in India. In the above case the applicability of service tax takes place on the commission received.

- 0
Replied on Jan 25, 2016
3.

Since enjoyment of service is in India, service tax is applicable. Two relevant circulars are appended below:-

Export of Services Rules, 2005 - Applicability clarified

Circular No. 111/5/2009-S.T., dated 24-2-2009

F.No. 137/307/2007-CX.4(Pt.)

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Applicability of the provisions of the Export of Services Rules, 2005 in certain situations.

Export of services - Clarification of phrase “used outside India”

Circular No. 141/10/2011-TRU, dated 13-5-2011

F.No. 280/26/2011-CX8A(Pt.)

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Applicability of the provisions of the Export of Services Rules, 2005 in certain situations.

 

- 0
Replied on Jan 26, 2016
4.

Erstwhile BAS category (Now under Other Than Negative List)

Old Query - New Comments are closed.

Hide
Recent Issues