Service tax on tour operator

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If a person is resident in indonesia & he is providing services of a tour package to Indian residents through : (i) an establishment in india (Say wholly owned foreign Company incorporated in india) & Received payment in Indian Currency (Indian bank account of Foreign Company ? (ii) Payment made through direct transfer of Indonesian Rupees in his Account ? As place of provision of Service is not in India + Plus Service Provider is not in India. In both the above cases, Is he liable to pay service tax & If not, Then is there any liability on Service Receipient in India
Replies (1)
rules 8 of place of provision of service tax rule applies here as the servicer receiver is located in India and service providers business establishment is in India but service is provided out side the taxable territory


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