Service tax (foreign services)

Dear All,

My question is :

Mr. A is providing some services to foreign company like B

But such foreign company not having any permanent establishment in India

Mr. A is charging fees like consultancy charges

whether same services is liable for service tax or not

Replies (2)

Tests for deciding export of service.

1. Service provider is situated in India

2. Service recipient is located outside India.

3.Place of provision of service is outside India.

4.Payment received in FE.

If it is export of service, ther is no ST liability.

Yes I agree with the above view, provided that the service are not provided by the way of intermediaries, which is not the case prima facie in the above query.

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