Hello,
i want to provide service out of india.
can i charge service tax in invoice?? or It is included in Export service ??
Pls guide me
CA Shraddha Jani (CA) (22 Points)
15 May 2017Hello,
i want to provide service out of india.
can i charge service tax in invoice?? or It is included in Export service ??
Pls guide me
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(176815 Points)
Replied 15 May 2017
If services provided out of india, no service tax applicable; but if provided within jurisdiction of Indian territory, ST applicable.
Refer: https://www.cbec.gov.in/htdocs-servicetax/st-circulars/st-circulars-2016/st-circ-202-2016
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India