Place of provision rules

Queries 595 views 2 replies

Hai..

One Indian Private company got the comission form German Company for offering a project in FUJIRAH(United arab emirates) to the German Company.

Whether Service tax is liabile in the hands on Indian Comapny for receiving such comission

 

 

Replies (2)

Your services will be fall under the intermediary services. The place of provision of intermediary services shall be the location of the service provider. If service provider is located at UAE then no need to pay service tax. 

Whether such commission is earned for provision of service or sale/purchase of goods.

If pertaining to goods, then not taxable;

It pertaining to service, then taxable.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register