IMPORT AND EXPORT OF SERVISES

This query is : Resolved

Poonam (Querist)
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14 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

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
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14 January 2010 You are not liable to service tax since the service provider and service receiver is outside India. Mere payment will not attract service tax.