Dear All,
My question is :
Mr. A is providing some services to foreign company like B
But such foreign company not having any permanent establishment in India
Mr. A is charging fees like consultancy charges
whether same services is liable for service tax or not
Tests for deciding export of service.
1. Service provider is situated in India
2. Service recipient is located outside India.
3.Place of provision of service is outside India.
4.Payment received in FE.
If it is export of service, ther is no ST liability.
T R SOOD & CO
New Delhi
CA Inter
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O P Bagla & Co LLP
New Delhi
CA Inter
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CAclubindia
