Service tax applicablility

Queries 792 views 6 replies
Let suppose, X,(individual, resident of India) is working on for his client, A, b or C, who reside out side India. The Work performed by X is Graphic design, image editing, photo correction, page assembly and making news editorial etc. as per direction of clients and send final output in soft by FTP over internet. 
My question is 
1. whether X is liable to Service Tax or not ?
2. If yes, under which service catagory he required to get registered?
3. Is this would be covered under Export of Service or not ?
Replies (6)

Well, This is export of services, hence no service tax is applicable.

 

also you can avail various export benefits available.

Prima facie this is Export of service. Ensure the payment comes in foreign currency and converted to INR. And it complies with Place of Provision of Service Rules 2012.

Regards,

Thank you very much to all of you

But tell me whether ST registration requried or not if yes then under which Service catagory.

If your service income exceed 10L then u need to get register in service tax
registration only required when the value of taxable services exceeding 9 L,as it is export service, Registration is not required
Please provide ipcc s.m. imp que for may 2014


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