Services performed outside India

Boss in my view referring to provisions of Rule 3 of export of service rules, the services which sre provided by the company in India to a resident company alone is taxable to service tax and, the service which is provided outside india shall be regarded as export services ,

it is irrelevant regarding the status of the Resident company , because the service was received was outside india.... , though it is provided by an indian company.....

bhargava

bt this is not the case of export of services as the mandatory condition of payment to be received in foreign exchange is not being fulfilled here.

ok boss then not refering to rules......if we go for strict interpretation...

'the services which are provided in India are only taxable"...this is the provision of the act....

then it is irrelevant whether the entity is a Resident or non resident and whether the receipt for the service is received in India or out of india ., or foreign exchange or indian currency....

3 different critereon depending on type of service

a. location of immovable property

b. performance of service

c. location of recepeint

+ receipt on CFE.

Once service is classified the liability could be fixed./ export confirmed