Serivce provided outside india (Service Tax)

This query is : Resolved

DHAVAL

( Author )
03 August 2012

My one of the party is providing web designing service from India to one of the company of UK.

Is there any separate provision for it ?

CA Guru M

( Expert )
04 August 2012

Its comes uner export of service.

There are two ways of Service tax

1. Export of services without paying Service tax under Export of service rules.

2.Export of service first by paying service tax & then apply for refund.

DHAVAL

( Author )
04 August 2012

does it means that there is no service tax on export of service?

is there any requirement of documents as proof that it is provided outside india ?

RENGARAJ R.K

( Expert )
04 August 2012

Please see the following rulings for claiming exemption under place of provisions.

* Service provider is located in taxable territory;

• Service recipient is located outside India;

• Service provided is a service other than in the negative list;

• Place of provision of the service is outside India; and

• Payment is received in convertible foreign exchange.

You should have all to prove the same is "export of service".