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Tech service provided to service receiver who is a non resid

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23 April 2012 Technical service provided by Indian company to foreign company, service tax is leviable. But, when service tax in not levied in the bill by indian company.. Like if it is in area based exemption then i think it is not required.. So please give me the detail regarding it..

23 April 2012 Whether service tax is leviable or not it depends on provisions contianed in Export of Service Rules, 2055, it may also be treated as export and therefore, no service tax might be applicable. Furhte there is no concept of area based exemption in service unlike in Excise duty.

25 April 2012 Thank You




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