Pops export of service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 January 2015 We have a proprietorship firm in India. We provide online software service (related to printer's software) to company in China.. but when they transfer the fund in foreign currency..
Are we under service tax liability?
what is the place of provision of service tax in that case?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 January 2015 Place of provision generally.- The place of provision of a service shall be the location of the recipient of service:
As the location of recipient is outside taxable territory no service tax payable.

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CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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08 January 2015 In my view this transaction will under rule 6A (Export of Service) of service tax rules 1994 Notification No 39/2012) of export of Services and have also place of provision of services outside taxable territory.

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