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SERVICE TAX

IF THERE IS ANY SERVICE TAX PAYABLE ON THE COMMISSION FOR EXPORT SALES TO AN AGENT SITTING OUTSIDE (NO PR IN INDIA) AND NO TAX PAYABLE OR DEDUCTIBLE IN INDIA (UNDER SECTION 195)

 

Dear Rupesh, service tax is not payable since services were rendered outside taxable territory. Should you have any query, feel free to revert at rahul@theconsultus.com

Regards, Rahul

 

 

Dear Rupesh,

Yes, if no services are rendered in India by Non Resident Agent, then it is out of the purview of Service Tax. Service Tax Provisions apply to services provided in India Only.

If you have any question, Pl post the same.

Kind Regards
TaxReply.com

Dear All I am in view that service tax is payable as Rule 3 of Place of Provision of Services Rules, 2012 location of service receiver is place of provision i.e.India. Hence Service Tax is payable on export commission paid to person outside India.

Dear Mr Arya, location of service provider is considered. If we consider your view, then entire services which are rendered outside India gets taxed in India. How do we discharge that service tax?

Regards, rahul

 

Dear Rahul

Please check the reply once again.

I mention location of service receiver. Here is relevent who is receiving services.

Do call me at 9560607530.

Will discuss and let you know.

Dear Gaurav,

Thank you for sharing your view on this. 

Rule 9 - Specified Services (Clause C)
In our opinion, Rule 9 of Place of Provision of Services rules overrules Rule 3. And as per Rule 9, In case of intermediary services (including Agent), Place of Provision shall be treated as Location of Service Provider only.

Do share your opinion on the same. Tax is all about litigation.

Kind Regards
TaxReply.com
 

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