Export of service

[Vikas Aggarwal]

Dear Sir,

Please help me in the folllowing issues:

1. One my client provide sugar consultancy services (sugar market condition of india , politicle issue etc)to an international company in london through emails. on continous basis, whether the above service fall under service tax liability.

 My client also assist the company , & if any order received by company through my client the received a coomission on that, whether this was also fall under service tax.

2.  Query regarding work contract:  if any company received AMC service from service provider (service provider is an individual) & material provided by company itself (means service provider charge only for labour work), whether the above case fall under work contract & company liable to pay service tax, if yes than in what amount.

what is the condition if service provider raise seperate bill for material & labour.

 

Regards,

CA Vikas Aggarwal

 

 

AI Summary

Service Tax on Sugar Consultancy and AMC Services: Refer to Place of Provision of Services Rules 2012 for Clarity. A client provides sugar consultancy services to an international company in London and receives a commission for facilitating orders. The query is whether these services are subject to service tax. Additionally, a question is raised about a company receiving AMC services where only labor is charged, asking if this constitutes a work contract liable for service tax. The response advises referring to the Place of Provision of Services Rules 2012 for the consultancy services and clarifies that the AMC service is purely a service, not a work contract, and should be taxed at 12.36% without reverse charge implications.