Advertisement Payment outside India


This query is : Resolved 

02 December 2008 We have paid advertisement charges to a foreign party who have no permanant establishment in India. Our permanant estabilishment, address, place of bussiness every thing is in India. The Advertisement is publish in foreign print media. or say advertisement agency is foreign & advertisement is given in foreign print media i.e. Services provided outside India. On reverse charge basis whether we are laible to Service Tax. As per " Taxation of Services (Provided From outside India and received in India) Rules, 2006 - The advertising Agency or Sale of space or time for advertisement Service are covered in List 3 " Services in respect of whcih criterion of loacation of receipient of service in india is presscribed". Since we are located in India we shall deemed to be received services in India & Liable to pay service tax. Pls advice am I correct in Interpretation?

Taxguy (Expert)
02 December 2008 In my opinion you may be liable to tax as per the note you have put up, for import of services. and You are paying the charges by foreign currency.

02 December 2008 can anyone explain this.

27 June 2023 "Sorry, I am not a featured member."

For featured members contact....

https://www.caclubindia.com/catalogue/featured.asp


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