Service tax on export income

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 June 2015 Dear sir,

Our company has registered Indian company, we have no branches. Our company providing service to out side India companies and receiving money through exchange and Service receiver located out side India and have its branch in India, we are providing services to out side territory only not to branch, in this case if we provide service to out side territory company only. is service tax payable when receiver branch located in India ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 June 2015 If your services are utilized in receiver branch located in India then service tax payable on it.
If your services are provided to outside India companies only then no service tax payable.