Service tax on export commission

This query is : Open

ashish shah (Querist)
Follow

17 December 2012 What is the limit for exemption of Service Tax payable on Export Commission payable outside india

which rule / notification governs these provision?

whether any procedure / form to be submitted to department for such exemption ??

please reply

Kaushik Vinod

Kaushik Vinod (Expert)
Follow

19 December 2012 Hi Ashish,

As per Rule 03 of Place of Provision of service rules,2012 location of recipient is the place of provision hence the you are liable to pay tax under reverse charge.

In case of reverse charge there is no exemption available to service recipient.

See Rule 3 of POPS Rules,Section 68(2) and Notification no. 30/2012 ST Dated 20-06-2012.

Thanks

ashish shah

ashish shah (Querist)
Follow

25 April 2013 Dear Kaushik,

Please reply me in reference to Notification No. 42 /2012 ??