27 January 2016
my client provides professional services of website designing and graphic designing to international clients situated in USA and other foreign countries. She bills them in dollars and receives the same through paytel. The query is do she needs to take a service tax number or is the service exempt from tax on account of export of services. She provides the same service to indian clients in india as well but the receipts from indian clients does not crosses over ten lakhs. so plz reply whether she needs to take service tax number and file the return and pay service tax or service tax is exempt.
28 January 2016
w.e.f. 01.06.2007 it is covered under design services. "Design services" includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models. For export of services, kindly refer Rule 4 of Export Services Rules 2005. Such service is provided from India and used outside India; and Payment for such service is received by the service provider in convertible foreign exchange.
CAclubindia
