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Export of database service

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(Querist)
17 November 2015 a man power consultant, giving some data base of candidates to overseas and charging.
will it be treated as export of service and excepted from service tex?

manpower consultancy to abroad required separate license from ministry of foreign affairs. but giving data base of candidates will come this category and requires separate license?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 November 2015 As per place of provision of service rules 9(b) service tax payable on such services.
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