01 May 2009
a service provider renders installation and maintenace service to its japanese holding co's indian clients. the payment is received in foreign currency, order is received from outside india. Will it be conseidered as acase of delivered and used outside india? can the service be considered as export of service?
01 May 2009
The conditions for export of service is :
(1) Atleast a part of service has to be provided outside india. (2) The payment should be received in foreign courrency.
Second condition is satified. If you could satisfy first condition eventhough installation and maintenance is practically done in india then you can treat it as export or service.
Otherwise it cannot be treated as export of service.
03 May 2009
The complete service is being provided in India. If it will be treated as export of service for you, then it will import of service for the clients you have provided services- and the net result is same.