An advocate is providing service to a person for registration of patent outside india.
Service tax would be levied on above condition or not?
reply asap
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Service Tax Query
Replies (4)
Rendering of service if in India, then ST is to be collected. No matter where service is utilised by the recepient.
Do wait for others comments.
Will apply
Since the advocate is in india.
i think this service falls in category of Physical performance services and
as service is provided outside india, it should not be taxable in india.
Legal consultancy services is taxable service as in sec 65, and service provided from India is included .
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