Services performed outside India

CA. ROHIT GUPTA (Service) (133 Points)

03 November 2010  

My query is that if a resident co. provides services to another resident co. outside India , is it Liable to Service Tax?

Here one leg of the whole service is performed outside India and other performed  in India and the charges for both the parts are billed separately in the same invoice?

If anyone can pls also quote the relevant section/provision/judjement , that will be highly appreciated.

Thanks in Advance