In india is there service tax for services provided overseas

Dear Jay,

Mere software development service would fall under Rule 3 of the POPSR, 2012, hence the location of service recipient shall be seen. If it is outside India, then not taxable.

In your case, the service recipient is in UK, hence no service tax can be levied. But since, you are not receiving consideration in convertible foreign currency, it won't be called as export of service under Rule 6A of the STR, 1994. Meaning, you cannot claim rebate of the cenvat on input services used for providing such services.

But be sure, still it will not be taxable, since, service recipient is outside India.

However, you must also note that if it is software maintenance, then it will be taxable.

Hence, I advise you to note all types of services being provided and then understand the taxability.

in short any payment come from uk or other country there is no service tax ?

also 

if if foren payment come threw Paypal then also no service tax ?

As said earlier, no service tax on software development...

Even if you are receiving the money in INR.

Receipt in foreign currency is required to be obtained only in case where you want to claim cenvat.