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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Commission amount paid to the foreign travel agent - reverse ...


Appellant Exempt from Service Tax for Foreign Agent Commission; Services Consumed Abroad u/s 66A, Finance Act 1994.

December 11, 2017

Case Laws     Service Tax     AT

Commission amount paid to the foreign travel agent - reverse charge mechanism - Since the services were provided and consumed outside India, the appellant will not be liable to Service Tax under reverse charge mechanism in terms of Section 66A of the FA, 1994 - AT

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