I am providing services to a foreign university by way of looking for the students for such university in south Asia, including India. I also provide counselling to such students on behalf of the said university in south Asia only. And my fees is received from such university in foreign currency. To perform my duties I need to travel south Asian countries.
Does my services fall under export of services.
Am I liable to get registered under the Service Tax.
Am I required to charge service tax on the fees received.
27 March 2013
As per place of provision of service rules, service provided out side taxable territory (India), is an export of service, hence no service tax, registration not required.