Service tax on overseas education consultants

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Are overseas education consultants who are getting commission from foreign universities in convertible foreign exchange for recruiting students on their behalf in India liable to pay service tax as per Rule 9 B of POPS rules ? or It is a case of export of service ?
Replies (8)

it is export of service categery

 

what about Intermediary Service ? 

you are doing service to out of india right. its not coming any specific services. common if u do serive outside india. its called export service. 

Scenerio has changed after POPS rules, you can't categorize a service flatly as export of service merely on the baisis of foreign exchange.

Read the defination of export of service Rule 6 A Service tax rules, finance act 1994 

(d) The place of provision of the service is outside India;

and as per place of provision of services 

 Rule 9 of The Place of Provision of Service Rules, 2012 - Place of provision of Specified Services: - The place of provision of following services shall be the location of the service provider: - a) Services provided by a banking company, or a financial institution, or a nonbanking financial company, to account holders;

b) Online information and database access or retrieval services;

c) Intermediary services;

d) Service consisting of hiring of all means of transport other than,- i. Aircrafts; and ii. vessels except yachts up to a period of one month.

So please give some justifiactions to support your answer

Service Tax will apply as it is the Commission recd under the category of Business Auxilliary Services ...representing for the Unviersity on behalf for the recruitemnt....No matter it is recd in convertible foreign exchange services .... 

 

ok

if we are dealing directly with foriegn university. There is no intermediate. We get remmitence in foriegn currenc directly in our company's account.

Students who are keen to study abroad in UK, Australia, Canada or the US usually consult Abroad University Specialist for their counseling.

Educounsel  is the best for students doing masters and they also guide students for what can they do and help selecting the best college for the course taken


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