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 ?
CAclubindia
