Service tax for services delivered in uae and saudi

Hi Mr. Khan,

Service tax is applicable only if the services are provided in the taxable territory. To determine the place of provision of a service, Place of Provision of Service Rules, 2012 has been notified. As per Rule 6, place of provision of service relating to events is the place where the event is actually held.

Hence, in the instant case as the training event is conducted in UAE, which is in non-taxable territory, service tax is not applicable.

However, if the same are conducted even in taxable territory, then Rule 7 will be applicable. As per which, place of provision of service is in the taxable territory. Hence, service tax is applicable.