TMI BlogApplicability of Service tax - under which categoryX X X X Extracts X X X X X X X X Extracts X X X X ..... one of our client is the agent of one MNC and he is getting commission from him in foreign currency towards the procuring order , submitting tender on his behalf and making liasoning on his behalf with some PSU and indian companies. is service tax applicable? if yes ,under which category mohan - Reply By S Gupta - The Reply = Yes, your client is liable to pay service tax on the commission receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for procurement of orders (it marketing) etc. under business auxiliary services. Since all the services is being provided in India, no exemption for receipt in foreign exchange - Reply By rishi mohan - The Reply = The liability of service tax arise if services are rendered in India. In the above case the applicability of service tax takes place on the commission received. - Reply By KASTURI SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THI - The Reply = Since enjoyment of service is in India, service tax is applicable. Two relevant circulars are appended below:- Export of Services Rules, 2005 - Applicability clarified Circular No. 111/5/2009-S.T., dated 24-2-2009 F.No. 137/307/2007-CX.4(Pt.) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Subject : Applicability of the provisions of the Export of Services Rules, 2005 in certain situations. Export of services - Clarification of phrase used outside India Circular No. 141/10/2011-TRU, dated 13-5-2011 F.No. 280/26/2011-CX8A(Pt.) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of the provisions of the Export of Services Rules, 2005 in certain situations. - Reply By KASTURI SETHI - The Reply = Erstwhile BAS category (Now under Other Than Negative List) - Applicability of Service tax - under which category - Query Started By: - mohan Dated:- 10-12-2005 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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