Is service tax payble on service provided outside india?

Please refer the Place of Provision Rules. These rules specify the place of provision of services in various cases. If your place of provision of service is in india as per rules, then it will be taxable, accordingly if it is out of india as per rules, it will be an exoprt of service.

Sir,

The Place Of Provision is outside of India.

Have you referred the POP Rules?

Suppose, you provide agency services to a person in usa inrelation to an immovable property in india, than Place of provision will be india, No matters the citizenship or currency of consideration. there are 14 such rules which specify place of provision  under various circumstances