Regarding service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
29 November 2012
if a professional providing his service in india but but service receiver are forgein people.
and they paid his consultancy in there currency (transfer in account).
is this service under EXPORT OF SERVICE.
or there is liability of service tax?
please tell me
Sir,
he is a lecturer in his lecture held in india and Service tax Registration Under Management or Bussiness Consultant Service & Technical inspection and certification Service and those attend his lecture they are forgein . and pay in their same currency.
and they paid his consultancy in there currency (transfer in account).
is this service under EXPORT OF SERVICE.
or there is liability of service tax?
please tell me
Sir,
he is a lecturer in his lecture held in india and Service tax Registration Under Management or Bussiness Consultant Service & Technical inspection and certification Service and those attend his lecture they are forgein . and pay in their same currency.
CA Ayush Agarwal
(Expert)
29 November 2012
It must be a service as defined under sub-section 44 of section 65B
It must be provided by a service provider located in the taxable territory
It must be provided to a service receiver located outside India
It must not be a service specified in the negative list
It must be provided at a place that is outside India
The payment for such service is received by the service provider in convertible foreign exchange
The service provider and service receiver are not merely establishments of a distinct person by virtue of item (b) of Explanation 2 of clause 44 of section 65B of the Act.
since one conditions is not meeting, the whole criteria need to fulfill otherwise no export of service
It must be provided by a service provider located in the taxable territory
It must be provided to a service receiver located outside India
It must not be a service specified in the negative list
It must be provided at a place that is outside India
The payment for such service is received by the service provider in convertible foreign exchange
The service provider and service receiver are not merely establishments of a distinct person by virtue of item (b) of Explanation 2 of clause 44 of section 65B of the Act.
since one conditions is not meeting, the whole criteria need to fulfill otherwise no export of service
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