foreign service provider can raise bill in Indian rupees?

[Yatin Bhopi]

Dear experts,

We are going to receive “On-Site Methodology and Software Training” in India by Foreign Service provider. They are going to raise bill in Indian Rupees. As a recipient of service we are going to pay service tax under reverse charge.

My query is

1. Is there any compulsion to raise bills in freely convertible currency(USD/EURO) if billed from outside India.
2. Under “Commercial training or coaching service” classification of service is correct? Since this service is not added in our registration certificate we need to amend our registration certificate.

Please let me know your opinion

AI Summary

Place of Provision rules determine whether import of services triggers reverse charge and service tax liability.
Invoicing in Indian rupees is not per se prohibited; the tax consequence depends on the place of provision and the provider's location. If the provider has an Indian business or fixed establishment or is registered in India, the supply will not be treated as an import of services and reverse charge will not generally apply. If the provider is located outside India with no Indian establishment and the place of provision is in India, the recipient may be liable under the reverse charge mechanism and may need to amend registration. Service classification affects abatement and notification-based treatment.