[aaykarbhavan] Commission paid to NR agent for procuring export orders was not FTS

Commission paid to NR agent for procuring export orders was not FTS

August 5, 2014[2014] 48 taxmann.com 48 (Madras)

IT/ILT : Commission paid by the assessee to the non-resident agent for procuring orders for leather business from overseas buyers– wholesalers or retailers is commission simpliciter. The services rendered by the non-resident agent can at best be called as a service for completion of the export commitment. The services provided by the non-resident agent are not technical services. The assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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