Foreign agent is not providing any technical service for the ...

Income Tax

December 23, 2015

Foreign agent is not providing any technical service for the purpose of running of the business of the assessee in India. Therefore, the commission paid to the agent is not a fee for technical service, hence, the assessee is not liable to deduct tax u/s 195 - AT

View Source

← Previous Next →

Foreign agent is not providing any technical service for the ...

Income Tax

December 23, 2015

You may also like:

TDS u/s 195 - opening of letters of credit for the purpose of completing the export obligation was an incident of export - The non resident agent did not provide...

The Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services - AT

Nature of service rendered by foreign agent - import of service - Prima facie demand of tax under Business Support Service was sustainable – foreign agents were...

Marketing service provided by the application - the applicant is providing services to the foreign affiliates as an intermediary - thus, the business services of the...

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

Foreign tour expenses - Expenses for business purpose or not – assessee failed to demonstrate that trips undertaken by the Directors of the assessee company was for the...

Fees for technical services - Clearly, the source of income namely the assessee’s customers were the foreign based clients of L&T and the services were also to be...

CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT

Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

Quick Updates: