06 July 2015
One of our client has a software business in India. They paid some amount for participation in a business conference/exhibition (which was held outside India and payment was also made to a foreign company) to display their software in foreign to increase their business. Please tell whether they are liable to pay service tax under reverse charge or claim as event based service under POPS rules.
06 July 2015
But my seniors are in the view that the service was received by Indian company and helps Indian company to advertise their product so service tax is liable under reverse charge mechanism.
06 July 2015
Your seniors view is wrong. you have rightly observed in your query that, claim it as event based service under POPS Rules. The event is performed out side the taxable territory hence no service tax payable.