Taxable service or not ??

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In Export of Service ( as Agent ) , When Service Receiver is Outside India & Service Receiver makes Payment Through NRO ACCOUNT to Service Provider , THEN SERVICE PROVIDER IS LIABLE TO SERVICE TAX ??
Replies (5)
yess as of service is in india

taxable

 

As I understood Service receiver is outside india

Service Provider is In india

And I assume that the service is covered under Rule 9 of Place of Provision of Services Rules, 2012 under clause C.

Hence the place of provion of Service will be Location of service Provider i.e. India.

Hence Liable to Service Tax.

Because to be termed as export of Service all conditions of Rule 6A of Service Tax Rules has to satisfy among which one is place of provision of service is outside India, which in your case do not satisfy.

If u provide us more information about what is actuall service my opinion might be change..

any further clarrification is hearty invited......

Taxable .. As popos is in taxable territory u/r 9(c) of popos rules..!!
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