Service tax

if i provide service in india and raise a bill for that service out of india.

should i charge service tax on my fees ?
Replies (7)

Remember taxability of service is covered by POPS rule 2012,, it doesn't matter where u raise invoice

It is irrelevant where you raised invoice. sec66B of finance act 1994 depends on where the service is provided 

Taxability depends on the event when and from where service is provided..not from the place of raising of invoice..!!

 if the service is rendered here for a company outside India, and the money is received from that country directly to the service provider in India, does service tax gets attracted? 

first of all POPS rule decide where the taxability of service falls. as in your example service is rendered in india then otherwise if it do nt fall in any negative list nor any exemptions are available it would be taxable in hands of service provider in india....

Bt if in your example service is rendered outside india and reciept is in india & service provider is in india.then if it do not fall in reverse charge mechanism it wld not be taxable otherwise it wold be taxable in india i.e, in reverse charge mechanism.

You must pay service tax on reverse charge machanism.

As per Place of provision rules, Service is said to be provided in India only and the invoice amount is liable to Service tax. Where you raise invoice is irrelevant.

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