Service tax leviable or not?

This query is : Resolved 

14 January 2015 Suppose , I am providing consultancy service to my client located in USA from India. Whether service tax would be leviable or not?

14 January 2015 if service is being provided in taxable territory then the same is taxable; or
if both service provider and recipient are in taxable territory then the same is taxable.
kindly refer place of provision of service rules for detailed information.



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