16 April 2012
A market research agency of India provides services in India for client of overseas and get payments in convertible f. exchange. No Part of such service is performed outside India.
Is coverred under export of service and not liable to pay/charge service tax.
In your case, It can not be said as export of service even if the payment is received in foreign curreny since the services are rendered/provided/performed within india only.
CAclubindia
