CA Devender Chauhan (Group Financial Accountant) (1526 Points)
25 November 2011A person carry out the following activities:
1. Web Site Design and Development
2. Website Promotion
3. Social Networking
All the services are provided out of India. The payment of such services are received through pay pal.
My question is wheather the person will be liable to pay service tax in India on such services if the total service amount exceeds the prescribed limit..
Sultan Mohiuddin
(Practicing Chartered Accountant)
(56 Points)
Replied 25 November 2011
No,there is no service tax liability,as export of services is exempted from payment of service tax.
CA Devender Chauhan
(Group Financial Accountant)
(1526 Points)
Replied 25 November 2011
ok one more thing wheather the person is required to get itself registered with servie tax dept. as the service is not an exempt service.
It is exempt becoz it is exported outside India.
Sultan Mohiuddin
(Practicing Chartered Accountant)
(56 Points)
Replied 26 November 2011
No,registration is not required as you are exporting the services 100%.
however,if service are also rendered within india then registration is to be done when such india-bound services cross rs.9lacs,and charged once it crosses the 10 lacs mark.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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