Liability of service tax
This query is : Resolved
Ravindra Mohanty
(Querist)
18 May 2016
Sir,
Since the degree or course recognized by Foreign Law in force is not exempted would it mean that payments remitted/paid outside India for student enrolled in foreign university and availing education/tution in university abroad say Australian University at Australia or Dubai is liable for service tax?
Is my belief that Indian Government would have no jurisdiction to levy tax on service availed abroad correct?
It may also be considered that the service availed would be actually by Parent/s in most cases [unless student self finances if permissible so while stay abroad as NRI during studies] who pays for the same whether child [student] is minor or adult [being non-earining in most cases].
Since the degree or course recognized by Foreign Law in force is not exempted would it mean that payments remitted/paid outside India for student enrolled in foreign university and availing education/tution in university abroad say Australian University at Australia or Dubai is liable for service tax?
Is my belief that Indian Government would have no jurisdiction to levy tax on service availed abroad correct?
It may also be considered that the service availed would be actually by Parent/s in most cases [unless student self finances if permissible so while stay abroad as NRI during studies] who pays for the same whether child [student] is minor or adult [being non-earining in most cases].
CA R SEETHARAMAN
(Expert)
20 May 2016
As the service is provided outside the taxable territory and also received the service out side India no service tax applicable.
Yes you are right Indian Govt has no jurisdiction to levy tax on service availed abroad.
Yes you are right Indian Govt has no jurisdiction to levy tax on service availed abroad.
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