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applicability ofplace of provision rule 2012 on export

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(Querist)
26 August 2013 a co is providing business aux service(repair & maintenace of goods under warranty) to a foreign co which sold goods in india.
is it will be considered export of service?
which rule of place of provision will apply?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
26 August 2013 In this case place of provision will be India. You will pay the service tax.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
26 August 2013 Yes u need to pay service tax as place of provision is india.
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deepika

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deepika (Querist)
26 August 2013 thnx

which rule of place of provision we will apply??
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
27 August 2013 Place of provision of services rules 2012.

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