Applicability of Service tax - under which category

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicability of Service tax - under which category<br> Query (Issue) Started By: - mohan Dated:- 10-12-2005 Last Reply Date:- 26-1-2016 Service Tax<br>Got 4 Replies<br>Service Tax<br>one of our client is the agent of one MNC and he is getting commission from him in foreign currency towards the procuring order , submitting tender on his behalf and making liasoning on his behalf with some PSU and in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dian companies. is service tax applicable? if yes ,under which category mohan Reply By S Gupta: The Reply: Yes, your client is liable to pay service tax on the commission received for procurement of orders (it marketing) etc. under business auxiliary services. Since all the services is being provided in India, no exemption for receipt in foreign exchange Reply By rishi mohan: The Reply: The liab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ility of service tax arise if services are rendered in India. In the above case the applicability of service tax takes place on the commission received. Reply By KASTURI SETHI: The Reply: Since enjoyment of service is in India, service tax is applicable. Two relevant circulars are appended below:- Export of Services Rules, 2005 - Applicability clarified Circular No. 111/5/2009-S.T., dated 24-2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2009 F.No. 137/307/2007-CX.4(Pt.) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Applicability of the provisions of the Export of Services Rules, 2005 in certain situations. Export of services - Clarification of phrase "used outside India" Circular No. 141/10/2011-TRU, dated 13-5-2011 F.No. 280/26/2011-CX8A(Pt.) Gov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ernment of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Applicability of the provisions of the Export of Services Rules, 2005 in certain situations. Reply By KASTURI SETHI: The Reply: Erstwhile BAS category (Now under Other Than Negative List)<br> Discussion Forum - Knowledge Sharing ....