09 March 2012
If i registered under tour operator service , i rendered services under out- bound tourisum , it does not attaract service tax , but the payment made by me for all invoices under this category in INR form , to the agents/ dealers authorized for rendering services for tours abroad , who have their offices in abroad. These services provided by a non- resident person , outside India and consumed outside India. can i claim all these invoices under export of services which are not attaract service tax. tell me pl.
10 March 2012
In my view, No, you cannot claim on these invoices as export of services because these are your input services/expenses for providing tour operator services under Tour operator service. however, as you said these services are provided by Non-resident outside India and consumed outside India then it will not attract service tax as services provided and received outside India.
CAclubindia
