TaxTMI 
TaxTMI 
We have appoint a Lawyer in USA for our product disputes in USA, dispute arise out of India, this service can be considered, service received & consume outside India for non taxable? or Rule 3 of POP Apply?
Service tax on foreign Advocate
12 Oct 2012 
2 Replies 
1771 Views Asked by
Place of Provision rules determine if foreign legal services attract service tax when received and consumed abroad.
Applicability of service tax to foreign legal services hinges on the Place of Provision rules; Rule 3 is asserted to apply to engaging a foreign advocate, while a counterpoint stresses that services received, consumed, and paid for outside India fall beyond India's extraterritorial taxing jurisdiction and questions how Rule 3 operates in such cross-border legal-service situations. (AI Summary)
Applicability of service tax to foreign legal services hinges on the Place of Provision rules; Rule 3 is asserted to apply to engaging a foreign advocate, while a counterpoint stresses that services received, consumed, and paid for outside India fall beyond India's extraterritorial taxing jurisdiction and questions how Rule 3 operates in such cross-border legal-service situations. (AI Summary)