Provision of IT (software) service from India_Service Tax payable?

[Yatin Bhopi]

Dear experts,

We propose to provide IT ( software )related trouble shooting services from India to our other affiliate company located across the globe, for which we will be recovering some fees by raising invoices for the services provided to them from India. The affiliate will place the service request from outside India whenever required. We will receive the fees in convertible foreign exchange.

Are we require to pay service tax on the same in India? if yes in which service category?

AI Summary

Export of service: IT troubleshooting from India is not subject to service tax when place of provision is outside India.
IT troubleshooting services supplied from India to an overseas affiliate are not taxable if the place of provision of service is outside India. The transaction qualifies as export of service only if the provider is in the taxable territory, the recipient is outside India, the service is not an excluded specified service, payment is received in convertible foreign exchange, and the provider and recipient are not merely establishments of a distinct person; qualifying exporters may claim rebate of service tax on input services.