Place of provising rules

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Our Client Provide custom Clearing Service (Export Clearing of Consignment) of a Party which is located in usa. the bill is raised in us dollars & Payment Recd in us dollars. Whether the transaction will be treated as export service or not. Further whether in service tax return gross amount including recoverable will be shown or net amount shown in service tax retuen.

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As per Notification No. 28/2012, Place of Provision of Service in Case of Performance based service shall be the Place at which services are actually performed, so in Your case if the Services are rendered in India it will be liable to Service Tax even if Service Receipent is located outside India


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