As per the Agreement entered into with NCS Pearson Inc, USA we are functioning as their Testing partner by providing our infrastructure facilities for their online exams to candidates taking Pearson Exams. The exam fees are directly paid by the candidates to NCS Pearson. Exams are taken in our test centre at chennai and test results are delivered to them by us here. The required software is being provided to our test centre online by NCS Pearson so as to take up their exams by the students. We are offered a fixed delivery fee for the services so rendered by us to NCS Person USA.
NCS Pearson Inc , USA has no permanent establishment in India. They attribute the services rendered by us to them as Export of Services and instructed not to levy GST while claiming the fee due to us.
Pl clarify whether they are correct.
Thanks and Regards,
Nagarajan v
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