Applicability of service tax


23 May 2013 One of our clients refers students to an University in Australia by sending all the student details as required by the University and gets commission from the University if it accepts the student. Is service tax applicable to them?

24 May 2013 And also to whom are we providing the service in the above case. To the Students or to the University?

25 May 2013 1st of all you providing service to university as u getting commission from them and not from the students.

as per place of provision rules.
it seems to be covered under rule 9, point (b).

i guess you provide the data of students online, if so. you are under 9(b). and as per that rule location of service provider is the PLACE of provision of service.
means your place.
and as your place is in taxable territory
services are taxable.

08 June 2013 Can it be treated as Export of Service and get exemption?


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