Service tax export

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 May 2014 We have a client to whom we provide a certification service situated in Thailand we bill for the same in USD & receive the payments in foreign Currency.

However the actual inspection is performed in India.

So my query is will this be termed as a Export of service & be exempt from Service Tax?


Thank You!

15 May 2014 As per my view,service tax shall be levied .This is a case of performance based service as per Rule 4 of Place of provision of services Rules,2012.The Place of provision of service in the instant case is India.So the service is not a export of service and hence lible to service tax.

15 May 2014 service tax will be chargeable due service provide in india.


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Querist : Anonymous

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Querist : Anonymous (Querist)
15 May 2014 Even I feel the same that Service Tax will be applicable as service is actually provided in India.

However looking for some exception or relief as the Service Receiver is also situated outside India.


Thanks All for your Replies!!



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