Hello Friends, I just want to know whether registration under service tax is mandatory for services provided outside India ? and also whether that service will be taxable or not ?
Vikas
(CA)
(1135 Points)
Replied 03 March 2014
As per Section 66B of the Act, only those services that are provided within the taxable territory and are neither under negative list nor exempted via an exemption notification, shall be taxable under Service Tax Law.
Taxable territory = India excluding the State of Jammu & Kashmir;
Whether provided in taxable territory is determined as per ‘Place of Provision of Services Rules, 2012’ (‘PPSR’), wherein there are various rules prescribed for difference types of services.
Based on these services, you may following the following steps –
Apply some efforts you would get the answers.
As per Section 66B of the Act, only those services that are provided within the taxable territory and are neither under negative list nor exempted via an exemption notification, shall be taxable under Service Tax Law.
Taxable territory = India excluding the State of Jammu & Kashmir;
Whether provided in taxable territory is determined as per ‘Place of Provision of Services Rules, 2012’ (‘PPSR’), wherein there are various rules prescribed for difference types of services.
Based on these services, you may following the following steps –
Apply some efforts you would get the answers.
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