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mgc (B.Com)     13 June 2013

Services provided to non resident

Is service provided to Non resident Indian results into Export of services.

Tthe fact of the case:

Mr. A indian Providing Information Technology services to Mr. B who is in UK.

Mr. B pay by Non resdient Account ( in  INR ) to Mr. A

is Mr A liable to charge Service Tax to Mr.B ?

Mr. B say Service Tax is not Applicale to him.

is Mr. B right ??


 2 Replies

CA. Kuldeep Singhi

CA. Kuldeep Singhi (Entrepreneur)     13 June 2013

Yes, Mr. B is right. As per Rule 3 of Place of Provision of Service Rules,2012 ,the location of service receiver  shall be the placeof provision of service & since it is in Non taxable terittory i.e. in UK Service tax will not be applicable.



Kuldeep Jain

1 Like
CA Sukriti Jain

CA Sukriti Jain (Senior, EY)     20 August 2015


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