Services Rendered to NRI

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Anand (Querist)
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03 November 2009 Is service tax applicable to a person in India who renders service from India (Computer software job work) to NRI?

CA SANJAY MUKHERJEE

CA SANJAY MUKHERJEE (Expert)
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03 November 2009 No service tax on export service.

[(2) The provision of any taxable service specified in sub-rule (1) shall be treated as export of service when the following conditions are satisfied, namely:-
(a) such service is provided from India and used outside India; and
(b) payment for such service [x x x] 3 is received by the service provider in convertible foreign exchange.

See link below
http://www.servicetax.gov.in/exp-service-rule.htm