Service tax applicability
This query is : Resolved
18 December 2015
We are shipbrokers who
act as an intermediary between the Ship and Cargo Owners
to finalize the terms and conditions of the movement of the goods from one
port to another. In lieu of the above services we get commissions
from the Ship Owners. Now we need some clarification of the service tax
component on the following scenarios:
1. Ship Owners and Charterers are foreign nationals and good move
outside the jurisdiction of india. We receive our commission in FCY from the
foreign owners.
2. Ship Owners and Charterers are foreign nationals and good move into
India. We receive our commission in FCY from the foreign owners.
3. Ship Owners are foreign national and Charterers are Indian. Goods
move from foreign to India. We receive our commission in FCY from the
foreign owners.
4. Ship Owners are foreign national and Charterers are Indian. Good
move from One Port to another port in India. We receive our commission in
FCY from the foreign owners.
Kindly advise in which of the above scenario service tax will be applicable.
kindly attach notification if possible
act as an intermediary between the Ship and Cargo Owners
to finalize the terms and conditions of the movement of the goods from one
port to another. In lieu of the above services we get commissions
from the Ship Owners. Now we need some clarification of the service tax
component on the following scenarios:
1. Ship Owners and Charterers are foreign nationals and good move
outside the jurisdiction of india. We receive our commission in FCY from the
foreign owners.
2. Ship Owners and Charterers are foreign nationals and good move into
India. We receive our commission in FCY from the foreign owners.
3. Ship Owners are foreign national and Charterers are Indian. Goods
move from foreign to India. We receive our commission in FCY from the
foreign owners.
4. Ship Owners are foreign national and Charterers are Indian. Good
move from One Port to another port in India. We receive our commission in
FCY from the foreign owners.
Kindly advise in which of the above scenario service tax will be applicable.
kindly attach notification if possible
19 December 2015
As per place of provision of service Rules 9 (c) for intermediary services the place of provision will be the location of service provider. As you are providing intermediary service in India service tax payable on commission received.
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