Service tax

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CA karan (Querist)
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27 July 2013 If consultancy service is provided outside India on which receipt is generated from outside India , is it liable for Service Tax??

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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27 July 2013 Export of service is exempted if you are fulfilling all the conditions under rule 6A of service tax

Rule 6A:
a service shall be treated as export of service when all following conditions are satisfied – (a) the provider of service is located in the taxable territory (b) the recipient of service is located outside India(c) the service is not in negative list of services (d) the place of provision of the service is outside India (e) the payment for such service has been received by the provider of service in convertible foreign exchange, and (f) Service provider and receiver are not merely branches of same person.

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