Service Tax on Export Services

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  1. G Mahesh

    G Mahesh New Member

    One of my client is providing web based services like free recharge apps to a customer who is in outside india but ultimately the service is used by indian users and billing is made on the customer who is in Foreign Country. Now i want to know whether service tax is payable on the services so provided????
     
  2. sai tejesh(ca.final)

    sai tejesh(ca.final) Active Member

    No.. not at all liable for service tax.since export of service(i.e provision of service to outside country) is not covered under within the ambit of applicability of service tax.
    Also it is no matter whether you are providing service to foreigner or Indian.
     
  3. G Mahesh

    G Mahesh New Member

    As we know that all Indirect taxes are levied based on Consumption basis, based on that criteria the service is actually consumed in india that is in Taxable Territory so service tax is leviable or not????
     
  4. If the service receiver & provider both are in same country then only service tax emerge. If your customers billing address is out of india, then need not charge service tax on it. even if the service use by indian user. If your customers billing address for invoice is in india, then you have to charge service tax in invoice.
     
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