Dear Sir,
A Indian company received sales commission from foreign company for promoting their marketing activities in foreign currency. Is it export service or service tax payable as per new Rule 6A read with Rule 3 of POPS Rule ?
amar Pratap (Professional) (40 Points)
05 July 2014Dear Sir,
A Indian company received sales commission from foreign company for promoting their marketing activities in foreign currency. Is it export service or service tax payable as per new Rule 6A read with Rule 3 of POPS Rule ?
Saurabh Maheshwari
(B.com,ACA)
(5923 Points)
Replied 05 July 2014
As per Place of Provision of service Rules,2014...in case of services of intermediaries(including commisiion agent) place of provision is location of service provider (which is India in the above case).....since place of provision is India the service is taxable as per sec 66B unless otherwise exempt or a -ve service .(See Rule 9 of Place of Prov Rules,2012)
amar Pratap
(Professional)
(40 Points)
Replied 05 July 2014
Dear Sir,
Intermediary definition does not include Sale it is relate to provision of service and commission of sale of goods specifically excluded as per education guide issued by EBEC..
| Originally posted by : Saurabh Maheshwari | ||
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As per Place of Provision of service Rules,2014...in case of services of intermediaries(including commisiion agent) place of provision is location of service provider (which is India in the above case).....since place of provision is India the service is taxable as per sec 66B unless otherwise exempt or a -ve service .(See Rule 9 of Place of Prov Rules,2012) |
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