Export of service

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.

Replies (2)

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

the place of provsion of the service receiver is outside India.

 


Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details