Whether service tax payable on export of services?

This query is : Resolved

vishal korade (Querist)
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19 November 2012 hi friends,
my client is an human resource consulting pvt ltd company, they they provide candidates to various companies as per their requirements, they don't charge from candidates but charge to companies(i.e. employer).now from apr 2012 to oct 2012 they have placed the candidates in foreign countries as well, they have raised the invoices to client without ser tax.
query:whether hr consulting co. is liable to pay ser tax on such export of services?
if yes, then they will be making payment from there pocket?

Amol S Joglekar

Amol S Joglekar (Expert)
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20 November 2012 refer place of provision of service rules 2012. The company needs to pay the same out of its own pocket, if not collected from service receiver.
http://www.servicetax.gov.in/notifications/notfns-2012/st28-2012.htm