Regarding export of services

Dear Frnds, My Query is about export of services. My one friend is a website developer and he has client outside India. He receives payments through remitenace. I want to know

1.What type of legal compliances will filled through my frnd and what type of invoice will be raise. (Export Invoice/ Tax Invoice/ Retail Incoice)?

2. What is the clause about service tax regarding above mentioned case.

Please give me reply asap.

Replies (5)
We should look at the content and contract... to provide proper answer in this case

Service tax will be applicable under the place of provision of services rules 2012. 

Export of services are outside the ambit of service tax if conditions of Place of provision of services rules 2012 and service tax rules 1994 are complied with.

Agree with dipjyoti...As per Rule 6A of STR, 1994 one of the condition for export of service is that the service should be provided outside India so it is outside the scope of charging section.

Please guide me that in case of a website designer firm creates a website for a forign vendor and the firm receive payment through paypal. In that case i think it will be a export of service tax then

1. Is Import Export code is mandatory?

2. Is type of invoice to be raise.  Retail/ Tax / Export

 

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