Vivek Khandekar (Article) (65 Points)
25 November 2015I am a service provider .. providing service to clients outsdie India.
My nature of service is Commission agent.
service receiver is outside india.
so i wanna know whether service tax is applicable to me or not?
Will my nature of service fall under EXPORT SERVICE CATEGORY?
CA Goutam Sharma
(Chartered Accountant in Practice)
(468 Points)
Replied 25 November 2015
Please refer the Place of Provision Rules. These rules specify the place of provision of services in various cases. If your place of provision of service is in india as per rules, then it will be taxable, accordingly if it is out of india as per rules, it will be an exoprt of service.
Vivek Khandekar
(Article)
(65 Points)
Replied 25 November 2015
Sir,
The Place Of Provision is outside of India.
CA Goutam Sharma
(Chartered Accountant in Practice)
(468 Points)
Replied 25 November 2015
Have you referred the POP Rules?
Suppose, you provide agency services to a person in usa inrelation to an immovable property in india, than Place of provision will be india, No matters the citizenship or currency of consideration. there are 14 such rules which specify place of provision under various circumstances
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