Service tax on export of service-as intermediaries

1069 views 1 replies
I had following query relating service tax on export of service. Can anybody help me out or give me opinion on same. I will be highly oblige by your advise.
 
My query is as under,
 
One of my client is situated in India. His principal is outside India.
My client is company x. And principal is foreign company F.
F direct my client to provide technical service to customer in India. And accordingly my clien X provide service as per the direction of Foreign F to the customer in India. And my Client X receives Fees or commission from Foreign co. F in foreign currency.
Whether Fees/commission in foreign currency is liable for service tax ?
a) Sevice provided in India to Indian customer but as per the direction of F
b) Fees/Commission charged to foreign company
C) amount received in foreign currency
d) Service order received from Foreign company
 
What is the situation as per new rules-2012.
 
 
And 2nd query is
 
One of my individual client receives fix amount of fees from Foreign principal for marketing in India.
He just visit diff states in India and create market for foreign principal,
Just for your information that my client does not receive salary but just fix consultancy fees on monthly basis.
 
So in above case whether fix monthly fees liable for Service tax or not ?
 
 
Please reply my both the above query.
Replies (1)
In both the situations the transaction are not liable to service tax and is exempt as export of service. It is for the reason that, as the recipient is situated outside India and also services provided are not in the nature of intermediary service but the provision of main service on his own account.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details