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Liability for payment of service tax

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(Querist)
18 February 2011 Sir,

Is it necessary to collect service tax when commission is being paid to agents outside India.Kindly send the reply to mail id sreevanisraor@gmail.com
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Vipin Kumar

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Vipin Kumar (Expert)
21 February 2011 As servie tax provisions says it is necessary that if any service is received from outside India then Stax should be collected on reverse charge basis. But it shall not apply to any individual/ personal service receipts.

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