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Hi !
One of my client is an IT service provider company. It is providing services to U.S.Clients through one of its agent in U.S. and paying agent his commission for making their U.S.Clients. Do my client need to charge service tax on services provided to U.S. clients ?
Please get this query resolved as soon as possible.
Thanks & Regards,
CA Sonam Gulati |
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no service tax for any cross border transaction but make sure the receipts are in foreign currency only and have sufficient supporting documents for it |
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Endorse the point of kushal, and u shld also opt for served from India scheme. It will guv. Your client returns upto 10 % of invoice value.
Gaurav Mittal
+91-9971312299 |
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As location of receiver of service is outside india, therefore service tax is not leviable on this service. |
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However services received from agent is import of service and your client need to comply with the provisions of S-68 of finance act i.e. reverse charge in case of import of service. |
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