25 May 2013
Mr.A,service provides to Mr.B(He is in America) by way of developing software through online projects and Mr.A got the payment through Paypal A/c for that. This service is liable to service tax? If ST applicable,he is eligible to get abatement when he exceeds 10 lakhs?
25 May 2013
according to me, the same is not taxable. general reason. export of service. specific reason. the place of provision of service is not in taxable territory. and when place is outside india, service provided is not taxable. place is outside india. (as per proviso to rule 4 of place of provision rules,2012)