I have client who makes different application for android & apple.
They make software for them and submit it online to the websites of the respective company.
They get payment in foreign currency directly into their account.
So this service is liable to service tax or exmpted in terms of Rule 6A of Service Tax Rules as export of service.
You will have to check Place of provsion of services rules not export of service rules.
Provided that in case the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service
Prima facie looks exports however based on the above clause in the rules; please check the agreements... to be sure that you can take the serivces as exports
| Originally posted by : Prasad | ||
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the place of provsion of the service receiver is outside India.
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