Service Tax on Export services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 July 2010 Dear Experts,
I am doing the audit of the company where the company book the income as per Technical Milestone as per agreement.It is purely export of service.
Will there be any service tax chargeable on such income. The company is not charging service tax in the invoice.
kindly help me.

srinath

srinath (Expert)
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27 July 2010 if it is export of service no service tax is payable

an export of service may for on any of the following 3 conditions
a. location of immovable property
b. place of performance
c. location of recipient

Querist : Anonymous

Querist : Anonymous (Querist)

28 July 2010 Dear Srinath sir,
PLace of performance is India itself and location of recipient is abroad.Actually the company will conduct the research for foreign company and submit the report.Income is booked based on the completion stage.
Sir exactly location of immovable property means what...??

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srinath

srinath (Expert)
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28 July 2010 location of immovable property means for eg an architect constructs a building in UK.....
and who is the recipient.. foreign company??
if s then i think it would be export of service only

Querist : Anonymous

Querist : Anonymous (Querist)

29 July 2010 yes sir recipient is a foreign company.But the research is conducted in India right..