If any domestic Co.do the job work or provide any service to foreign Co & foreign Co. doesn't have any establishment in India. Will Service tax be applicable on Domestic Co. If yes what is the procedure of service Tax & under which service code.
07 June 2011
If job work amounts to manufacture , it is outside the purview of service tax. Otherwise, job work falls under BAS for which the situs of recipient is the test to decide export of service. Consideration shall be received in convertible FE. Export of service is not liable to service tax.
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