Regarding service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 November 2012 if a professional providing his service in india but but service receiver are forgein people.
and they paid his consultancy in there currency (transfer in account).
is this service under EXPORT OF SERVICE.
or there is liability of service tax?
please tell me

Sir,

he is a lecturer in his lecture held in india and Service tax Registration Under Management or Bussiness Consultant Service & Technical inspection and certification Service and those attend his lecture they are forgein . and pay in their same currency.

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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29 November 2012 It must be a service as defined under sub-section 44 of section 65B

It must be provided by a service provider located in the taxable territory

It must be provided to a service receiver located outside India

It must not be a service specified in the negative list

It must be provided at a place that is outside India

The payment for such service is received by the service provider in convertible foreign exchange

The service provider and service receiver are not merely establishments of a distinct person by virtue of item (b) of Explanation 2 of clause 44 of section 65B of the Act.

since one conditions is not meeting, the whole criteria need to fulfill otherwise no export of service