14 May 2014
We have a client to whom we provide a certification service situated in Thailand we bill for the same in USD & receive the payments in foreign Currency.
However the actual inspection is performed in India.
So my query is will this be termed as a Export of service & be exempt from Service Tax?
15 May 2014
As per my view,service tax shall be levied .This is a case of performance based service as per Rule 4 of Place of provision of services Rules,2012.The Place of provision of service in the instant case is India.So the service is not a export of service and hence lible to service tax.