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Service Tax applicable on Advt. space sold to a Foriegn Co.

This query is : Resolved 
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(Querist)
20 February 2009 Is there any service Tax applicable on the bill raised to a Foriegn company towards advertisement space in an Indian publication ?
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Dayal

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Dayal (Expert)
18 April 2009 Not payable as categorically falls under export of services wherein rule 3(iii) states the recipient should be located outside India at the time of receiving the services, and you comply with the provisions, however the payment has to be in FE to establish export of services
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