Service tax on leasing of LCD screen

For services where the place of performance of service can be established, it is provided that provision of such services would be ‘export’ if they are performed (or even partly performed) outside India.

In the given case, since the place of performance is outside India, it would amount to export of service..

Regards,

Just hiring out a screen would not be a subject matter of service tax. It may come under supply of tangible goods if the control and possession is with the client himself. If so the fact that the same is being used outside India + CFE payments are recived the same would not be liable for ST

Dear All

Thanks for your replies to my query.

Rajesh Poddar