After Notification No. 14/2014-ST dated 11th July, 2014 came
into effect on 1st October, 2014, services provided by a commission
agent (being an intermediary) located outside India is out of the purview of
Service Tax as these services are now governed by Rule 9 of the Place of
Provision of Service Rules, 2012, as per which the place of provision of this
service is the location of service provider, which in this case being out of
India, is not chargeable to Service Tax.
Established in the year 2015, we are a leading chartered accountancy firm based in Delhi rendering comprehensive professional services which include audit, accounting services, management consultancy, tax consultancy, secretarial services, etc.
