Service tax query

Service provide till the india port is taxable....... service provide in foreign is exempt from service tax if consideration received in foreign currency

Agree with CA Ankur. You are not liable to pay ST on the service provided by your agent outside india and your reference to exemption notificaiton is correct. 

Dear Ripu,

The commission agent services are considered under "Intermediary services" for the purpose of Rule 9 Place of Provision of Services Rule, 2012; hence the place of provision of such service is the location of service provider;

Therefore, as per Rule9 of the said Rules read with Sec.66B, no service tax can be levied on such payments to Commission agent located outside India.

Dear Ripu,

The commission agent services are considered under "Intermediary services" for the purpose of Rule 9 Place of Provision of Services Rule, 2012; hence the place of provision of such service is the location of service provider;

Therefore, as per Rule9 of the said Rules read with Sec.66B, no service tax can be levied on such payments to Commission agent located outside India.