Tds / service tax on export commission paid to non residents
This query is : Resolved
11 July 2015
A company wants to pay Export commission to Non resident person:-
Agent is not having TRC ( Tax residence Certificate) and he is not holding PAN in india. Agent is not having any permanent establishment in india.
Please advise whether TDS should be deducted in this case or not??? If yes, please advise Rate of TDS to be deducted.
Is service tax applicable in the above case???
Agent is not having TRC ( Tax residence Certificate) and he is not holding PAN in india. Agent is not having any permanent establishment in india.
Please advise whether TDS should be deducted in this case or not??? If yes, please advise Rate of TDS to be deducted.
Is service tax applicable in the above case???
Santosh Kalburgi
(Expert)
12 July 2015
If a NR has no PAN in India, then 20% TDS to be deducted.
Regarding Service Tax- Since you are availing services from a NR, it shall be treated of Import of services and Service tax has to be paid by the service recipient under reverse charge.
Regards,
CMA Santosh G Kalburgi
Regarding Service Tax- Since you are availing services from a NR, it shall be treated of Import of services and Service tax has to be paid by the service recipient under reverse charge.
Regards,
CMA Santosh G Kalburgi
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