Service Tax-Registration

[Dhirendra Srivastava]

Dear All My query relates to Registration under section 69 of  Service tax rule 1994. If a Foreign Company is having a PE in India and it provides service to some other unrelated Indian Company. Invoice will no where mentioned the name of PE. It will be raised by the Foreign Company.PE is no where involved in the provision of services Query: Does Foreign Company require to be registered under Service Tax.

AI Summary

Foreign company with PE in India must register for service tax if services are rendered domestically, not abroad. A foreign company with a Permanent Establishment (PE) in India provides services to an unrelated Indian company, raising questions about the need for service tax registration. The consensus among forum participants is that if services are rendered in India, the foreign company must register for service tax, regardless of the PE's involvement. However, if the services are provided from outside India, the Indian service recipient is liable to pay service tax under the reverse charge mechanism, and the foreign company does not require registration. The presence of a PE is primarily relevant for export, not import, of services.