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Is Service Tax Applicable for Services Rendered to a Foreign University?

Service Tax - Started By: - Kunal Parekh - Dated:- 19-10-2016 Last Replied Date:- 20-10-2016 - Hello! I have a question about our overseas education business. We are an overseas education agency based in India and we market Foreign Universities that provide education courses in the UK & USA to Indian Students. For every student recruited from India by our agency, we receive commission in foreign exchange from the said Foreign Universities.Please keep in mind that we do not charge service tax .....

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oreign exchange, then this leads to double taxation as explained here: For Every Student Commission of ₹ 10,000 we pay OUT OF Pocket ₹ 1,500 as Service Tax. Additionally, on the balance ₹ 8,500 assuming we have expenses of ₹ 1,500 then we also pay income tax on the profit of ₹ 7,000 as well. Isn t this double taxation? As a result of this double taxation, can we get rebate or refund from the Service Tax Department. If so, under what scheme?Thanks for your help! Kuna .....

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By Rajagopalan Ranganathan - The Reply = Sir, Rule 6A of Service tax Rules, 1994 defines export of service as :- RULE 6A. (1) 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 located in the taxable territory , (b) the recipient of service is located outside India, (c) the service 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 pa .....

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