Export of service..?????

For being an export of service these conditions are to be cumulatively satisfied:- It must be a service as defined under sub-section 44 of section 65B • by a service provider located in the taxable territory • to a service receiver located outside India • the service is not a service specified in the negative list • the place of provision of the service is outside India • the payment for such service is received by the service provider in convertible foreign exchange • the service provider and service receiver are not merely establishments of a distinct person by virtue of item (b) of Explanation 2 of clause 44 of section 65B of the Act. Now in light of the said conditions drill down in each point to assess whether the service provided by you are exempted by way of export of service rules or not. Hope now your query will be resolved.

Hello Nirmit,

Though you are providing service in Hong kong, this cannot be regarded as export of service because the payment of such service is being received by you in the indian currency.

It should be noted that a provision of service outside India can be treated as export of service only when the payment of such service is received by the service provider in convertible foreign exchange. So the service provided by you is not exempt. Regards.

"I provide service to a company in Honkong. But the consideration received is in Indian rupees. Whether my service is export of service and so i have no liabilty to pay service tax or the other way round.."

Not an Export of Service

Agreed with the above views.

One of the condition for claiming export of services is the money in foreign exchange not in INR.