Service tax on export service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 April 2015 Dear sir,

Our company is a software company providing services to outside India billing and payment receiving through exchange. one customer company branch is located in India, but not providing any services to branch, proving services to head office located out side India and billing and payment also receiving from head office. My question is, is service tax payable if branch located in India but not proving service to branch company providing service to out side India(ie head office) ?

CA John Abraham Austin ACA

CA John Abraham Austin ACA (Expert)
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08 April 2015 In the view of Service Tax Dept., same entity having branches outside Taxable Terrirtory and in Taxable Territory, both are considered as distinct person. So, based on Place od Provision of Services Rules, SvT is payable by the Indian Branch. Service Tax is applicable.