Service tax payment

My husband is providing online marketing services to foreign clients (outside india) from patiala (india). His annual receipts are Rs. 8,00,000/- . I.e. He gets money from his foreign clients in foreign currency. Is he liable to service tax?

Also, under which head he can file his income tax return?

Replies (1)
No service tax on export service. He can file ITR 4 or 4S.

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