Clarification reg. service tax exemption

Dear all,

I'm an article assistant in chennai and i need a clarification reg. Servica tax.
I came to an audit where the cleint repais the ships that comes to chennai port and no where else they do this , only in chennai harbour.
They have Indian customers and foreign customers too. 
Now they are in an assumption that they can take ST exemption if they receive payment from the foriegn customers in USD.
please clarify reg this issue. Rule 6A of service tax says NO
Please clarifiy as soon as possible with relevant provisions / Case laws.

Replies (1)
Service tax is required to be paid as the repair work is undertaken in India. This is evident from Rule 4 of place of provision of service rules' 2012. Further receipt in foreign exchange is immaterial for determining the taxability. For analysis and updations on Indirect taxation you can log in to our website www.indirecttaxprofessionals.com.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details