Export of services

Queries 480 views 1 replies

a client is registered under Service tax for Erection,Installation & Commissioning of machines.

The machines come to india from europe, the machines are installed in India by technical engineers and invoice have to be raised on Euorpean firm, the currecy can be either INR or EURO so :

query 1 is whether we have to charge service tax and raise the invoice on eupoean company in whichever currency we want ?

 

query 2 also there is a opportunity to give services outside India by Technical Engineers and again billing would be done from India, then whether service tax should be charged to the Europea company ?

As in both the case, European person doesnot get the benefit or set off in what ever means in there country.... 
 
Regards

 

Replies (1)

In the first instance Primafacie it seems that Service tax needs to be charged to European counterpart as the services are rendered in India.

In the second instance the services are provided outside India hence no service tax.


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