Export of service tax

This query is : Resolved

Guest

Guest (Querist)

25 November 2013 Dear Expert,

Is service tax registration is required if I am providing service to a single person in U.S.?
Also whether filing of service tax return is compulsory?

Sumit Grover

Sumit Grover (Expert)
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25 November 2013 Assuming that in your case, rule 3 of Place of Provision of Service rules, 2012 is applicable, hence, location of service receiver is outside taxable territory, hence, service tax is not leviable(section 66B).

However, if you wish to claim export benefits(e.g. CENVAT refund), then registration shall be required.

Otherwise, no need to get registered

Guest

Guest (Querist)

25 November 2013 Dear Sumit,.

Thanks for your prompt reply.

I could not figure out whether Rule 3 will be applicable or not that why I would like to expand on the details.

Actually I am a patent drafter and I am working for a U.S based company. Even though I am not an employee of the U.S company but my mail id is in the name of the company, also all the clients of the aforesaid company are U.S companies.

Also I raise invoice every month in the name of the company.

Company is paying me a fixed amount every month, also some portion as variable depending upon the no of cases that I have completed in a month.

look forward for your prompt reply.
Thanks in advance