Import and Export of Services

This query is : Resolved 

08 January 2010 Whether Services received from outside India for export of services is liable to service tax? These services are provided by non resident and services are received in foreign country but payment is made from India.is it liable to servivce tax u/s 66-A? Intention of section 66A seems only to tax services received in India.
As in our case services are provided from outside India and received outside India but payment is made from India are we liable to service tax?


Thanx in advance

11 January 2010 Yes liable on reverse charge basis as long as the same are taxable services. Credit of the same can be availed and refund/ rebat eof the same can also be cliamed.

11 January 2010 Thanx Sir,

I agree with your answer but
Intention of section 66A seems only to tax services received in India .
As in our case services are provided from outside India and received outside India but payment is made from India are we liable to service tax?




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