Please let me know whether the service which has been performed in another country though the invoice is raised by the indian company and submitted to the customer attracts service tax.
03 February 2010
Normally service performed, provided and recievd outside India would not be within the jurisdiction of Indian taxation. Orient Craft HC case also confirms the same. You may have to prove the evetns clearly and possiblity of disputes exist.
CAclubindia
