25 January 2016
We are providing Call Center and Order Processing Service to a foreign company (which is a online food facilitator like food pand in India) which includes receiving calls from the customers of the foreign Company, taking their food orders and processing the orders by sending it to the concerned restaurants.
So, in this case please let me know under which service tax category we will fall i.e. whether under Business Auxiliary Service or under Any other Service Category and also let us know how to take Exemption from collection of Service for this service as we are export services.
26 January 2016
Your service receiver is a foreign company, so it will fall under export of service exempted from service tax. It is a business auxiliary service.