Regarding export of services

Service Tax (Legacy) 531 views 5 replies

Dear Frnds, My Query is about export of services. My one friend is a website developer and he has client outside India. He receives payments through remitenace. I want to know

1.What type of legal compliances will filled through my frnd and what type of invoice will be raise. (Export Invoice/ Tax Invoice/ Retail Incoice)?

2. What is the clause about service tax regarding above mentioned case.

Please give me reply asap.

Replies (5)
We should look at the content and contract... to provide proper answer in this case

Service tax will be applicable under the place of provision of services rules 2012. 

Export of services are outside the ambit of service tax if conditions of Place of provision of services rules 2012 and service tax rules 1994 are complied with.

Agree with dipjyoti...As per Rule 6A of STR, 1994 one of the condition for export of service is that the service should be provided outside India so it is outside the scope of charging section.

Please guide me that in case of a website designer firm creates a website for a forign vendor and the firm receive payment through paypal. In that case i think it will be a export of service tax then

1. Is Import Export code is mandatory?

2. Is type of invoice to be raise.  Retail/ Tax / Export

 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details