TaxTMI 
TaxTMI 
If any company was paid rent an office situated in abroad. and this transaction reflect on GR Vaiver & Balance Sheet,
In this case Service Tax is Applicable?
Service Tax on Off. Rent
22 Apr 2011 
1 Reply 
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Service tax on cross-border rent: no levy where services are both rendered and received outside India.
Where the rented office and the provision of rental services are located outside India, the transaction is treated as services rendered and received outside India and service tax does not apply; if services are received in India, the recipient would be liable to pay service tax at the applicable rates. (AI Summary)
Where the rented office and the provision of rental services are located outside India, the transaction is treated as services rendered and received outside India and service tax does not apply; if services are received in India, the recipient would be liable to pay service tax at the applicable rates. (AI Summary)