Just a moment...
Are you sure you want to delete your reply beginning with '' ?
Are you sure you want to delete your Issue titled: '' ?
Old Query - New Comments are closed.
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.
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.
Erstwhile BAS category (Now under Other Than Negative List)
Old Query - New Comments are closed.