Service tax applicable in out of india
This query is : Resolved
13 June 2013
is service tax applicable, if we provide services in out of india .
13 June 2013
nature and type of service to be checked, and then as per POPS,2012 Rules taxability can be decided.
on a very general note it is not taxable but it is not the conclusive solution.
on a very general note it is not taxable but it is not the conclusive solution.
13 June 2013
Your service need to check with Provision of place of service rules and rule 6A of service tax rule which deals with export of service
as per service tax
As per section 66B of Finance Act, 1994, service tax is payable if service is provided in a taxable territory. Taxable territory broadly means all States and Union territories of India (excluding J&K) plus 200 nautical miles inside the sea from baseline
If you are service are provided out of the taxable territory and satisfying all the conditions under rule 6A of the service tax rule( export of service rule) then your service is exempted from service tax
as per service tax
As per section 66B of Finance Act, 1994, service tax is payable if service is provided in a taxable territory. Taxable territory broadly means all States and Union territories of India (excluding J&K) plus 200 nautical miles inside the sea from baseline
If you are service are provided out of the taxable territory and satisfying all the conditions under rule 6A of the service tax rule( export of service rule) then your service is exempted from service tax
14 June 2013
Sir,
we are providing our it services in UK..then is it chargeble or not???
we are providing our it services in UK..then is it chargeble or not???
14 June 2013
Your service is out of taxable territory only. so if you are fulfill the following conditions as per rule 6A of service tax then your service is exempted
(a) the provider of service is located in the taxable territory
(b) the recipient of service is located outside India(c) the service is not in negative list of services
(d) the place of provision of the service is outside India
(e) the payment for such service has been received by the provider of service in convertible foreign exchange
(f) Service provider and receiver are not merely branches of same person.
(a) the provider of service is located in the taxable territory
(b) the recipient of service is located outside India(c) the service is not in negative list of services
(d) the place of provision of the service is outside India
(e) the payment for such service has been received by the provider of service in convertible foreign exchange
(f) Service provider and receiver are not merely branches of same person.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Pass word to open justification report for Q1 for FY 2026-27
- Tax on Deemed Capital Gain
- Section 194JA & JB Income which ITR Form to use
- PPF interest-As Exempt Income disclosure
- Scrutiny and reopening of past returns
- Booth for sales promotion
- Type of Capital Gain
- F & O PROFIT REPORTING FOR AY 2026-27
- Regarding ITR filing with more value than showing in AIS/TIS
- ITR-3 File/Error Found
- Exiting partner in partnership firm in gst portal
- Taxability of credit in canara bank ET & T section (NRO)
- Consequences of Non-Deduction of TDS under Income Tax???????????????
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
