Service Tax on Foreign Receipts

[Asked by Guest]

Sir,

I want to know, what is service tax liability on foreign receipts toward payment receipt from Australia for Film shoot in same country. I have service tax no. as an individual.

AI Summary

Export of service: film production services provided or consumed outside India are not subject to Indian service tax.
Service tax liability for film-shoot receipts depends on the place of provision; if the film is shot in India and sold abroad it is an export of service and not taxable, whereas services performed in Australia are rendered in a non-taxable territory and likewise fall outside Indian service tax.