Export of services

This query is : Resolved 

09 August 2012 Hi,

Pls explain if Service tax be applicable on Services given to Foreign Nationals, Consideration being recieved in Foreign Exhange....

would the above situation be regarded as "export" of Service though the Services are being performed in India...???

& Hence be exempt ???

Pls suggest.

09 August 2012 Please see the following rulings for claiming exemption under place of provisions.

* Service provider is located in taxable territory;

• Service recipient is located outside India;

• Service provided is a service other than in the negative list;

• Place of provision of the service is outside India; and

• Payment is received in convertible foreign exchange.

If you are satisfying all the above you are not taxable, please. This is the latest position.



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