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services of consultant to us based company

Service Tax - Started By: - abhi panic - Dated:- 29-9-2016 Last Replied Date:- 7-10-2016 - Let me make it clear. I am not a Tax practitioner. Considering that I used to work long ago in the Indirect Tax domain, I was asked a service tax query. I thought I could use this platform to assist the queryist. The individual got an offer of being appointed as a Marketing Consultant to a US based company. They would pay him in USD every month and the foreign company does not have any office in India. Is .....

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confirm whether the service is rendered in India or outside India. If it is performed in India to the person outside India it is payable under reverse charge mechanism. If it is performed outside India and to the person outside India no tax is payable. - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to rule 6A of Service Tax Rules, 1994 The provision of any service provided or agreed to be provided shall be treated as export of service when,- (a) the provider of service is locate .....

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f clause (44) of section 65B of the Act. is export of service. In your query you have stated that the individual got an offer of being appointed as a Marketing Consultant to a US based company. They would pay him in USD every month and the foreign company does not have any office in India. Therefore it is clearly export of service and no service tax is payable by the individual. Even if the individual provides the service with respect to India Markets then also it is export of service and hence .....

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