banner_ad

Export of services

This query is : Resolved 
Profile Image

Profile Image

(Querist)
09 August 2012 Hi,

Pls explain if Service tax be applicable on Services given to Foreign Nationals, Consideration being recieved in Foreign Exhange....

would the above situation be regarded as "export" of Service though the Services are being performed in India...???

& Hence be exempt ???

Pls suggest.
Profile Image

RENGARAJ R.K

Profile Image

RENGARAJ R.K (Expert)
09 August 2012 Please see the following rulings for claiming exemption under place of provisions.

* Service provider is located in taxable territory;

• Service recipient is located outside India;

• Service provided is a service other than in the negative list;

• Place of provision of the service is outside India; and

• Payment is received in convertible foreign exchange.

If you are satisfying all the above you are not taxable, please. This is the latest position.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news


Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details