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TMI Blogforeign commission agent reverse chargeX X X X Extracts X X X X X X X X Extracts X X X X ..... Commission is paid to foreign agent resident outside India , whether reverse charge is applicable now. - Reply By PAWAN KUMAR - The Reply = Dear Sir, As per my view, reverse charge is applicable on commission paid to foreign agent. - Reply By MUKUND THAKKAR - The Reply = RCM is not applicable in case of commission is paid to foreign agent, as per my view you no specifically this servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is define in rules under RCM. - Reply By PAWAN KUMAR - The Reply = Dear Sir, For reverse charge, Please read the S.No.10 of notification No.30/2012-ST dated 20.06.2012 . - Reply By satbir singh wahi - The Reply = Sir There is change in place of provision from 01.10.2014, so position of foreign commission agent for goods exported from India may not be taxable service. - Reply By Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jagopalan Ranganathan - The Reply = Dear Shri. Wahi, Vide Sl. No. 10 of Notification No. 30/2012-ST dated 20.06.2012 in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory (outside India) and received by any person located in the taxable territory (in India) 100% of the service tax is payable by the service receiver locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in India. Therefore you are liable to pay service tax under RCM. - Reply By Rajagopalan Ranganathan - The Reply = Dear Shri. Wahi, Rule 9 of Place of Provision of Services Rules,2012 (herein after called 'the Rules') provides that the place of provision of intermediary services shall be the location of the service provider. Rule 2 of the Rules defined intermediary means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main service) between two or more persons, but does not include a person who provides the main service on his account. The definition of the term intermediary was amended with effect from 1.10.2014 by . Notification No. 14/2014 - Service Tax dated 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th July, 2014 as under: - 'Intermediary' means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you need not pay service tax under RCM in respect of service provided by a commission agent located outside the taxable territory. My previous opinion will not be valid from 1.10.2014. - Reply By RAM SHARMA - The Reply = We are availing s.t - exe mption on commission paid to our overseas agent and subsidiary company under not 42/2012 . Now, whether we required to file half yearly s.t.return u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder not. 42/2012 . Thanks - Reply By PAWAN KUMAR - The Reply = Dear Sir, Place of provision of service only deals with service location where these are being provided/completed/performed not the taxability. Rule 2(f) of Place of provision of service rules only amended the definition of Intermediatery. Notification No.30/2012 - ST dated (S.No.10) provides taxable portion of service provider/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service receiver irrespective of the place of provision of service, therefore service tax is liable on commission agent service. If you wish to obtain exemption, the same can be claimed subject to compliance under notification No.42/2012-ST dated 20.06.2012. - Reply By PAWAN KUMAR - The Reply = Dear Sir, Please ignore my previous reply which was wrongly submitted. The reply given by Sh.Rajagop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alan Ranganathan is correct. There is no tax liability as per new change on commission paid to foreign agent from 01.10.2014. As per my view, No need to submit the Form EXP-4 from 01.10.2014. - Reply By Tax Baniya - The Reply = As per recent amendment in Rule 9 of place of provision of service from 01.10.2014 service tax on export commission is exempt while it is applicable on import commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. - foreign commission agent reverse charge - Query Started By: - satbir singh wahi Dated:- 1-11-2014 Service Tax - Got 10 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an 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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