TaxTMI 
TaxTMI 
Dear sir, please guide me regarding service tax on call center. my client is running a call center and receive payment from out side india. in this case what is the procedure to charge service tax .
AMIT JAIN, Adv.
SERVICE TAX ON CALL CENTER
21 Sep 2013 
1 Reply 
12013 Views Asked by
Export of services: cross-border call-centre services paid in foreign exchange are treated as exports and not taxable.
Call-centre services supplied to clients located abroad and paid in foreign exchange constitute export of services and are not liable to service tax. The determination rests on the service recipient's location, mode of provision, payment receipt location, central data server location, and whether the centre is in an SEZ. The export character is clear where client, server and payment originate abroad; it can still apply if the server is in India but the client and payment are abroad. The criteria do not apply to a 100 percent EOU, and supplies routed through or paid in India are debatable. (AI Summary)
Call-centre services supplied to clients located abroad and paid in foreign exchange constitute export of services and are not liable to service tax. The determination rests on the service recipient's location, mode of provision, payment receipt location, central data server location, and whether the centre is in an SEZ. The export character is clear where client, server and payment originate abroad; it can still apply if the server is in India but the client and payment are abroad. The criteria do not apply to a 100 percent EOU, and supplies routed through or paid in India are debatable. (AI Summary)