applicability ofplace of provision rule 2012 on export

This query is : Resolved 

26 August 2013 a co is providing business aux service(repair & maintenace of goods under warranty) to a foreign co which sold goods in india.
is it will be considered export of service?
which rule of place of provision will apply?

26 August 2013 In this case place of provision will be India. You will pay the service tax.

26 August 2013 Yes u need to pay service tax as place of provision is india.

26 August 2013 thnx

which rule of place of provision we will apply??

27 August 2013 Place of provision of services rules 2012.


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