my husband is doing outsourcing business and is earning $60,000/- p.m. from diffrent foreign clients. Is he liable for service tax. If yes, then what is the rate. Also, how to show his income in the income tax return
As the outsourcing service is export- it is not liable to ST. Under POPS it is location of service reciver who in your case is outside India. Therefore not liable. No need to register under ST unless some other services provided.