Service tax applicablity

Others 561 views 4 replies

Please let me know service tax applicability for following transaction

A) service rendered Outside India by Indian company, being money paid/received in India from overseas will it subject to service tax ?

B) Service rendered Outside India by Indian company, being money paid/recieved within india will it subject to service tax ?

Please advice

 

 

Replies (4)

Dear Sir,

Kindly provide service type to decide the taxablilty.

Regards

Naveen

Dear Naveen, we are in Freight forwarding division, Thermal handling of container would be held in overseas port, but we receive payment from overseas or local customer in india. Since service rendered outside India.. how do we charge service tax.

When we bill overseas we use to charge in USD$, in local we bill INR.

does we come under place of provision.. your suggestion please

Dear Sir,

As per my opinion your case is fall under Place of provison 4(a) i.e.  Services performed on goods made physically available by the recipient to service provider/person acting on his behalf. Example: repair & maintenance, cargo handling, courier service etc.

hence your place of provision shall be your office and accordingly service tax shall be charged at the rate of 14%+.5% as appicable.

Regards

Naveen

thanks navin


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