Service tax on service out side india

service tax is based on place were it is provided.

as service is provided in dubai it does not attract service tax.

Mr. Mathew

If the event has occured after 01.07.2012, then Rule 6 of Place of Provision of Service Rules 2012 is the guiding factor. Accordingly the place of provision of service is in non-taxable territory and hence ST is not applicable.

But if the payment is received in INR in the hands of the event management company of Delhi, then one of the clauses of Rule 6A of ST Rules 1994 governing Export of Service is not complied with.

Hence, in my view, output Service tax  needs to be paid by the Delhi based Indian company which is service provider.

Regards,

This organisation or admission to an event is covered by Rule 6 of the Place of Provision of Service Rules, 2012; that states that the location of service provided shall be the place where event has taken place.

In your case, the event has taken place outside India, hence the same would not be taxable under Service Tax Law; however, the same may not be considered as an export of service, if you receive the consideration not in a covertible foreign currency.

Because, the export of service is determined by the 6 conditions prescribed under Rule 6A of the SErvice Tax Rules, 1994.

Meaning , if you don't satisfy these conditions, then you may not be able to claim rebate of input credit.

Still the your output service would not be liable to be taxed by virtue of Rule 6 of the POPSR and Sec.66B of the Act, as these services are provided outside India.

Service Tax is Origion Based Consumption Tax.............. 

Any Services Provided to Out side India and In Jammu and Kashmir is Not Taxable