TMI Blogcommission received from foreign universitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... Commission is received from foreign universities for students sent to that universities. Whether exempt as export of service. - Reply By Ashish Chaudhary - The Reply = If you are acting on Principal to Principal basis, then will be treated as export of service and not taxable. If acting as intermediary, then will be taxable as place of provision of service would be India. - Reply By Rajagopalan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ranganathan - The Reply = Sir, Rule 6 A of Service Tax Rules, 1994 defines export of service as provision of any service provided or agreed to be provided shall be treated as export of service when,- (a) the provider of service is located in the taxable territory , (b) the recipient of service is located outside India, (c) the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is not a service specified in the section 66D of the Act , (d) the place of provision of the service is outside India, (e) the payment for such service has been received by the provider of service in convertible foreign exchange, and (f) the provider of service and recipient of service are not merely establishments of a distinct person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with item (b) of 2 [Explanation 3] of clause (44) of section 65B of the Act which states that - Explanation 3. For the purposes of this Chapter, - (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment of a person in the taxable territory and any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons. In view of the above provisions your activity will be qualified as export of service and is exempt from service tax. - commission received from foreign universities - Query Started By: - satbir singh wahi Dated:- 9-5-2014 Service Tax - Got 2 Replies - Service Tax - Discussion Forum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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