We are an Indian company representing a foreign company (which is a TV service channel)in India since 2008. The only service that we provide them is to inform the public in the Indian territory of their TV service and make them aware of the TV channel. Uptil now we have not been paying any tax. In order to save ourselves from the levy of tax, can we say we are exporting our service? Also, under which category of taxable service will we be covered?
As per the given facts, the question whether the above services may be called as export of services or not, can not be sovled on incomplete informations.
It requires a detailed investigations offacts and legel provisions and prouncements.