Taxability of service

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Shailesh Dakhore (Querist)
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30 August 2016 Hi,
I have a query.......please tell whether service tax is leviable on a transaction where service recipient is situated in singapore and service provider is in india providing software related services..... i think considering POPS, it should not be taxable since service recipient's location falls in non taxable territory........correct me if wrong
Thanks in advance

Raghavendra

Raghavendra (Expert)
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30 August 2016 Hi, The transaction comes under export of service and hence no need to collect / pay the service tax on the same. please refer notification no. 9/2005-Service Tax.