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Is service tax payble on service provided outside india?

Queries 422 views 3 replies
I 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?

 
Replies (3)

to confirm the Export of service Two clauses are mandatory 

1) service is provided and consumed outside the geographical map of india 

2) the payment is received in convertible Foreign Exchange through proper banking channels 

 

if above two is confirmed then exemption may be availed, otherwise service tax payable 

thnx sir,

I fulfll both conditions (Rule 6A of ST Rules 1994).

Commission agent is an intermediary and as per rule 9 of place of provision rules the service is considered to be provided at place where such commission agent is located. So in your case it is not an export of service but service liable to be taxed in india. Thus you are liable for service tax.


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