Taxable or exempt

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 March 2015 Dear Sir,
A Private Limited Company engaged in software and Application testing and registered as Service Tax Assessee in the category of Technical Inspection and Certification Agency Service.

The company received a business from foreign customers. The company doing some testing service and raised an invoice in USD without charging service tax.

The company claim for not charging service tax is, the service is an export of service, since the service receiver is in foreign country, invoice raised in foreign currency and payment received from customer also in foreign currency.

Query:
1. The service was testing of software, this service was done in India, after completion of service the invoice was raised in USD. Kindly clarify, the place of provision according to Place of Provision of Service Rules?
2. Kindly suggest, whether service tax is applicable in this case?

Amol S Joglekar

Amol S Joglekar (Expert)
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05 March 2015 01. Place of service is deemed to be in India.
02. Service tax is applicable.

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