Thursday 15 October 2015

Service Tax on Comission Agent located outside India (Intermidatory Services)

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.