Service rendered in outside india
This query is : Resolved
22 May 2015
Dear Experts,
We are Indian resident registered under Business Auxilary service and rendered service in abroad (in Chaina) for our Indian customer (Located in Taxable territory). Also raised invoices in India in INR.
Can we charged service tax to our customers towards service rendered in outside India .??? Please reply with sections in act?
We are Indian resident registered under Business Auxilary service and rendered service in abroad (in Chaina) for our Indian customer (Located in Taxable territory). Also raised invoices in India in INR.
Can we charged service tax to our customers towards service rendered in outside India .??? Please reply with sections in act?
22 May 2015
No service tax payable for Service rendered outside taxable territory.
The Charging Section (section 66 B) of the Finance Act as amended in 2012 specifies that"there shall be levied a tax (hereinafter referred to as the ST) at the rate of twelve per cent on the value of all services,other than those services specified in the negative list,provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.”
The Charging Section (section 66 B) of the Finance Act as amended in 2012 specifies that"there shall be levied a tax (hereinafter referred to as the ST) at the rate of twelve per cent on the value of all services,other than those services specified in the negative list,provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.”
22 May 2015
Dear Sir,
Shipping Lines are charging service tax on destination terminal handling charges i.e such a service rendered in outside India.
This services are provided to an India Customer.
So as we are registered under Business Auxilary services, should we charges the services tax on destination terminal handling charges.
Shipping Lines are charging service tax on destination terminal handling charges i.e such a service rendered in outside India.
This services are provided to an India Customer.
So as we are registered under Business Auxilary services, should we charges the services tax on destination terminal handling charges.
23 May 2015
See the link.
https://www.thehindubusinessline.com/todays-paper/tp-mentor/clearing-charges/article1757244.ece
https://www.thehindubusinessline.com/todays-paper/tp-mentor/clearing-charges/article1757244.ece
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation of fixed assets- coop housing society in mumbai
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- TDS on Consultancy- Non DTAA
- Eway bill generation from place other than registeted
- GST rate and HSN code for sale of racing horses
- Condonation . E-Verification of last year return .
- TDS Return Q1 FY 2026-27
- Query – TDS on purchase of land from NRI under Income-tax Act, 2025
- DIN reactivation
- Management System (IMS)
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
