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services recieved out of country

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(Querist)
19 November 2008 if we are taking services from a consultant in USA for business deveopment and making payment from India via banking channel,

are we suppose to pay service tax at our end????
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Ravikumar.G

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Ravikumar.G (Expert)
19 November 2008 Export of services are not taxable. Export of service is governed by the Export of Service Rules, 2005.

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