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(Querist)
02 August 2014 one of my friends is doing a business of staffing service from India to USA. Means he is recruiting employees for a company outside India through online, who are interesting to do jobs by their qualifications and he is receiving money in dollars($) which are deposited in his account. Can anybody please clarify whether is this service attracted to service tax or not, if attracted at what rate.

looking for the earliest reply.
thank you.
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Annu Agarwal

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Annu Agarwal (Expert)
03 August 2014 As per my view service tax is not leviable .This is a case of export of services as-
1.The service prvider is in India
2.The Recepient of services is outside India
3.The payment is received in Convertible foreign exchnge
4.Service is supply of manpower i.e taxvble and not negative list service.
5.As per POP Rule 3-plac of provision of service is the location of service receiver ,therefore as the servic receiver is not in India,no service tax shall be levied.
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