Query

i just want to cofirm is service tax applicable to services rendered outside country by our agent on our behalf and our billed to us in foreign currency same here in india we billed to our clinet in INR .

Replies (6)

the application of service tax depends on the location where the service is consumed.. since as per your information, the service is provided outside India the service tax will not be applicable, irrespective of the provider, or billing, or currency details..

Service tax is not applicable in the following case as the services are used outside India as to best of my knowledge. If wrong correct me.
Originally posted by : sanjay

i just want to cofirm is service tax applicable to services rendered outside country by our agent on our behalf and our billed to us in foreign currency same here in india we billed to our clinet in INR .

 

hi

AS FAR AS I KNOW

THE SITUATION GIVEN BY YOU IS COVERED UNDER

"EXPORT OF SERVICES RULES" (service provided outside india + consideration receieved in foreign convertible exchange =export of service)

AND HENCE MADE EXEMPT

 

although the above written comments are correct logically

but this has been covered in rules as export so that input tax credits can still be taken by service provider

 

waiting for other (professional) comments on this answer

 

Hi

The export of Service rules have been removed from 01 /07/2012...

At present , Place of Provision rules covers this situation.

The place of provision of service is place of service recepient. SInce in your case Service receiver is outside India,it is not taxable service.

Not only, POPSR 2012 , but also six clauses Rule 6A of ST Rules 1994 govern export of services.

agree with solanki

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