Industrial Trainee
33 Points
Joined December 2013
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......