Astrology service provided with in India and Out side India

[Vipin Kumar]

1. An Astrologer Provide consultancy services within India and outside India, On the services provided outside India, is Exempted to service tax ?

2. Can he from a Trust/ Charitable Trust for astrology profession?

[Ganeshan Kalyani]

Service provided outside India amounts to export of service. Hence not liable to service tax.

[Rajagopalan Ranganathan]

(India)

Sir,

Astrological Service is not under Negative List. Hence it is liable to service tax if provided within the taxable territory (India). However if the total turnover did not exceed the limit of ₹ 10 lakhs during previous financial year or does not likely to exceed the limit of Rs. lakhs during current financial year you need not pay any service tax. However if the same is provided to persons residing outside the taxable territory (India) it amounts to export of service and not liable to service tax as opined by Shri. Ganesan kalyani Si

[DR.MARIAPPAN GOVINDARAJAN]

Good explanation by Shri Ranganathan Sir.

AI Summary

Export of services: astrological services supplied to persons outside India qualify as export and are not taxable.
Astrology consultancy supplied in India is taxable because not on the negative list, subject to a turnover based small taxpayer exemption; supplies to persons outside India qualify as export of services and are not liable to service tax. The question of providing services through a charitable trust was raised but not answered.