TaxTMI 
TaxTMI 
We had depute our Engineers at our overseas Customer Site on chargeable basis.
While making Service Tax invoice please advise whether service tax applicable or not since Service was rendered at overseas customer site.
Service Charges for Overseas Visit
03 Jul 2013 
2 Replies 
1254 Views Asked by
Place of Provision rules determine whether overseas engineer deputations are taxable under service tax based on service character.
Whether service tax applies to engineers deputed to an overseas customer site depends on whether the supply is treated as made in the taxable territory. Taxability requires the service to be provided or agreed to be provided within the taxable territory and not fall within the statutory negative list. Determination of location for this deputation is governed by the Place of Provision Rules, and the exact nature of the service must be identified to apply the appropriate rule. (AI Summary)
Whether service tax applies to engineers deputed to an overseas customer site depends on whether the supply is treated as made in the taxable territory. Taxability requires the service to be provided or agreed to be provided within the taxable territory and not fall within the statutory negative list. Determination of location for this deputation is governed by the Place of Provision Rules, and the exact nature of the service must be identified to apply the appropriate rule. (AI Summary)