06 June 2011
If CA or Architech Certify any documents of Foreign CLient / Co register outside india, then in that case fees received for such certification work which is done in india can by taken as export of service? Do Professional providing such certification has to pay Service tax? Provide Case if avbl.
06 June 2011
The criteria for CA service is that the location of recipient of service outside India is prescribed. In case of Architect service it must be in relation to immovable property which is situated outside India. Therefore if an Indian architect prepares design for sitting in India for UK property then he can take benefit of the export of services. Therefore different services has to be analysed depending upon which category they are covered within the purview of export service Rules 2005.
06 June 2011
For CAs service, situs of recipient of service is the criteria. It is export of service as long as your client is situated outside India and consideration has been received in FE. For architects, the criteria is situs of property in relation to which he provides the service.
CAclubindia
