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 ??
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.
Regards,
Kuldeep Jain
ADY & CO.
New Delhi
Graduate (Any)
View Details
N N V Satish & Co.,
Hyderabad
CA Inter
View Details
Malhotra Rajesh & Associates
New Delhi
B.Com
View Details
HKC | Chartered Accountants & Business Advisors
Ludhiana
CA
View Details
CCI
Pro
CAclubindia
