18 January 2009
if taxable output services are provided in india but collected outside india whether service tax will be levied? whether it will be the same if the case is reversed i.e collection in india but services are provided outside india. what is service tax as a reverse charge basis?
19 January 2009
If the provider of service is situated outside India and do not have any office etc. in India: Then the tax has to be paid by the receiver in Indi, this is reverse charge.
Your question when services are provided in India then it not reverse charge.
When services are performed and utilised outside India, then it may be a case of export of services and there is no tax.
Foe detailed reply, provide the factual position and nature and utilisation of service and payment method: