About negative list & exempt services of service tax

This query is : Resolved

Aditi Niphadkar (Querist)
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12 October 2013 One of our clients provides Technical Advice to various clients. Some are located in India & some are abroad. After visiting factories & plants of clients, our client advises on technical aspects & then furnishes them 2 types of Bills- One for Consultancy Charge & other for reimbursement of Traveling & Hotel Expenses, including Air Tickets when he visits a foreign country.

Does his service get covered either under Negative List or under Exempt service?

If not, is the service given to Foreign Clients taxable? ( He gets his fees in convertible foreign exchange in India.)

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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12 October 2013 Export of services(Consultancy charges) is taxable since it is not covered by any negative list clauses but reimbursement of exp is not taxable provided sufficient evidence via bills etc must be preserved and provided when demanded.