Export of Service through a Merchant Trader

[Asked by Guest]

We are a Merchant Exporter we exported a Machinery to Congo after buying it from local market.

After 4 months once the Machinery reached congo We sent a guy for installation of the same.

Now how do we do invoicing of such services exported through us. Local Service Provider raised Invoice in our name and we will raise invoice against Congo party.

Does the service will be chargeable of service tax?

Is there any Form like VAT-15 and H - Form for exemption of such export of services?

In which purpose code we have to receive payment of such export service?

AI Summary

Export of services outside taxable territory is not subject to service tax; refunds needed if tax was charged.
Services performed and received in a non taxable territory are not subject to service tax. If service tax was charged locally to the merchant exporter, the exporter cannot use CENVAT credit for export and should seek refund under the CENVAT Credit Rules. Place of provision rules for performance based services determine territoriality. Invoicing in the exporter's name does not by itself create taxability; exporters should maintain export invoicing, E BRC and chartered accountant certification of foreign exchange earnings. Form H for deemed domestic exports is not applicable to outward export of services.