Service tax on export of services

As per Rule 9 of Place of Provision of Sevice Rules,2012- in case of Online information,retrivel&data access services the place of povision of service is location of service provider-i.e India in your case.

Therefore, the service rendered by you is not export because its Place of provision is India and therefore taxable.

I disagree with Saurabh,

Saurabh – please refer to the meaning and clarification for the Online information and database access or retrieval services; it merely includes access or retrieval and not consultancy. Hence, a software consultancy would not be governed by Rule 9 and instead would be classified under Rule 3, wherein the place of provision is the location of service receiver.

Suman – If your services are in relation to software consultancy, then it would not be taxable. (refer the aforesaid explanation)