Tax applicability of service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
02 February 2016
Hello,
i have one question on service tax,
one of our client is locating in India and there another office is locating outside India.
now we have received Purchase order form outside India and we will send invoice to outside India but we will provide service in India.
do we have to charge Service tax to on Invoice.
i have one question on service tax,
one of our client is locating in India and there another office is locating outside India.
now we have received Purchase order form outside India and we will send invoice to outside India but we will provide service in India.
do we have to charge Service tax to on Invoice.
02 February 2016
If any service not in the Negative List is rendered in India, it is subject to service tax - hence service tax is leviable.
For services rendered to non-resident service recipients exemption is available under "Export of Services Rules". To qualify as export of service three conditions are mandatory:
(1) The service provider is resident in India and the service recipient is a non-resident The service
recipient has no office, branch associate or recipient in the taxable territory.
(2) The service is rendered outside the taxable territory.
(3) The consideration is received in convertible foreign currency through proper banking channels.
If condition one is fulfilled and your overseas branch renders services abroad then you can claim exemption from service tax.
For services rendered to non-resident service recipients exemption is available under "Export of Services Rules". To qualify as export of service three conditions are mandatory:
(1) The service provider is resident in India and the service recipient is a non-resident The service
recipient has no office, branch associate or recipient in the taxable territory.
(2) The service is rendered outside the taxable territory.
(3) The consideration is received in convertible foreign currency through proper banking channels.
If condition one is fulfilled and your overseas branch renders services abroad then you can claim exemption from service tax.
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
- CAPITAL GAIN BASE ON NOTIFICATION
- Form 140 tds
- ADVANCE PAYMENT OF ADVOCATE
- ITDS U/S.194T of Firm
- Unregistered suppliers utility
- NRI starting business in India
- EXPORT COMMERCIAL INVOICE HSN CODE
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- TDS ON EMAIL DOMAIN SERVICE BILL
- GST not cancelled by tenant
- CREDIT NOTES WITHOUT GST
- Taxable or Tax exempt
- 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
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
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
