TaxTMI 
TaxTMI 
commission received from foreign universities
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....ommission received from foreign universities<br> Query (Issue) Started By: - satbir singh wahi Dated:- 9-5-2014 Last Reply Date:- 14-5-2014 Service Tax<br>Got 2 Replies<br>Service Tax<br>Commission is received from foreign universities for students sent to that universities. Whether exempt as export of service. Reply By Ashish Chaudhary: The Reply: If you are acting on Principal to Principal bas....
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....is, then will be treated as export of service and not taxable. If acting as intermediary, then will be taxable as place of provision of service would be India. Reply By Rajagopalan Ranganathan: The Reply: Sir, Rule 6 A of Service Tax Rules, 1994 defines export of service as provision of any service provided or agreed to be provided shall be treated as export of service when,- (a) the provider....
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.... of service is located in the taxable territory , (b) the recipient of service is located outside India, (c) the service is not a service specified in the section 66D of the Act, (d) the place of provision of the service is outside India, (e) the payment for such service has been received by the provider of service in convertible foreign exchange, and (f) the provider of service and reci....
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....pient of service are not merely establishments of a distinct person in accordance with item (b) of 2[Explanation 3] of clause (44) of section 65B of the Act which states that - Explanation 3.-- For the purposes of this Chapter, - (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment of a per....
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....son in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons. In view of the above provisions your activity will be qualified as export of service and is exempt from service tax.<br> Discussion Forum - Knowledge Sharing ....