Service Charges for Overseas Visit , Service Tax

[SURYAKANT MITHBAVKAR]

We had depute our Engineers at our overseas Customer Site on chargeable basis.

While making Service Tax invoice please advise whether service tax applicable or not since Service was rendered at overseas customer site.

Posts / Replies

[Saji John]

The taxability of services or the charge of service tax has been specified in section 66B of the Act. To be a taxable a service should be – provided or agreed to be provided by a person to another in the taxable territory and should not be specified in the negative list.

[Radha Arun]

This will be determined in terms of the Place of Provision Rules 2012, which treats different services differently for the purpose of fixing the place of provision of service. So, we need to know the exact nature of the service.