my client is running bpo in india and provide tech support service to foreign clients and earn income in convertible foreign exchange. is the company liable to service tax?
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Applicability of service tax
Replies (6)
I think, if service provided in India then ST is applicable. Lets see other view also
Service is provided in non taxable territory, no st is applicable
Service provided in out side india so service tax not applicable
No serviCe Tax applicable since service provided outside taxable territory
Service tax based upon destination based . So no st payable in case of service.
As per Rule 6A of STR, conditions to be satisfied for export of services:
- It must be a service as defined u/s 65B(44)
- By a service provider located in a taxable territory
- To a service receiver outside India
- The service is not a service specified in the negative list
- The place of provision of service is outside India
- Payment for such service is received by the service provider in convertible FE
- Service provider & service receiver are not merely establishments of a distinct person by virtue of explanation 3(b) of 65B(44)
If the above conditions are satisfied, it is export and no ST is attracted.
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