Service tax on export of service

A company provides marketing service in india for a company in Dubai. Company will receive money in USD. Whether company should pay service tax on this income?
Replies (1)

This wouldbe falling under rule 3 of the POPSR which is recepient basis. As receipient outside and receipt in USD. Rule 6A of ST rules appears tobe fulfilled. [ other critereon maybe examined] 

Not liable for sure since perosn outside whether export would depend on conditions being met.

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