Export of Services

It will be taxable because service consumed in india .

In order to be covered under Export of servises, The services must be provided from India to a service receiver outside India and the payment should be received in convertible foreign exchange.

In your case the services are being provided from India but are also received and consumed in India itself. Therefore the above said conditions of Export Of Services are not satisfied and no exemption can be availed in such transactions.

regards

In order to be covered under Export of servises,

1. The services must be provided from India to a service receiver outside India and
2. the payment should be received in convertible foreign exchange.

BOTH CONDITIONS ARE FULFILL IN ABOVE CASE BUT THE SERVICES CONSUMED BY THIRD PARTY ON BEHALF OF OUR DEBTOR IN INDIA.

WHETHER THIS SERVICE IS TAXABLE OR NOT. (As per notification no-6/2010 of dt 27.02.2010 it is export of services) 

Please confirm.

The nature of services are important. Some services 45 or so are liable if the performance is in India. Soem services the recepient shouldbe outside.

\Dear Jyoti,

There are three categories under export of services

i) Services which are required to be performed in relation to immovable property

ii) Services which are required to be provided from India and can be consumed  partly in India and partly outside India.

iii) Service required to be performed in India and consumed outside India.

In your case it seems that neither your services relates to immovable property nor they are party consumed in India and partly outside Inda.

Whole of the services are provided and consumed in India itself. Therefore Export conditions are not satisfied and hence service tax needs to be charged and paid by the assesee\.
 

 Taxable Services - Chapter - 66 - Clause - 65(105)(zzu) - Programme Producer - date - 10-09-2004 - Comments