Pradeep Jain - Chartered Accountant

Sir,we are register service tax in Delhi and we raised a brokerage bill to our client for lease out a property in jammu state and we not charged service tax in the bill due to jammu is exempt state . service provided in jammu and our client and property owner to pertain in jammu state. our query is , are we liable to pay service tax on brokerage recd. from my client as interrogatory services under place of provision of services rule 2012 noti. no. 28/2012ST and noti. no. 14/2014ST. or we exempt from service tax due to service provide in the exempt state. Sir, I shell be very great full to you if you reply positively. Thanks & regards Satish Kumar

As per rule 5 Place of Provision Service Rules, 2012, the place of provision of services provided directly in relation to an immovable property shall be location of that immovable property. However, the drafting of this rule indicates that the broker's services in relation to leasing of property will not be covered in this rule. Accordingly, rule 9 of these rules will apply which states that the place of provision of services in case of intermediary services shall be the location of service provider, i.e. the location shall be of intermediary, which is in Delhi in the instant case. Therefore, this transaction shall be taxable.

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