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?
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?
05 March 2015
01. Place of service is deemed to be in India.
02. Service tax is applicable.
02. Service tax is applicable.
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
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- TDS on Consultancy- Non DTAA
- Reopen of assessment proceeding
- Depreciation of fixed assets- coop housing society in mumbai
- Management System (IMS)
- DIN reactivation
- COMMERCIAL INVOICE FOR MATERIAL AND FREIGHT
- GST rate and HSN code for sale of racing horses
- Query – TDS on purchase of land from NRI under Income-tax Act, 2025
- Eway bill generation from place other than registeted
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
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
