Applicability of Service tax

[THYAGARAJAN KALYANASUNDARAM]

My Query, an Indian based medical transcription company provides service to client located overseas and then bills the client for the service rendered and collects the payment.

Question 1.

Under what category medical transcription service would fall under?

Question 2

Whether service tax will be applicable or not?

AI Summary

Export of service: medical transcription to overseas clients treated as export when statutory conditions are met, no service tax.
Qualification as export of service under Rule 6A - provider in India, recipient outside India, place of provision outside India, payment in convertible foreign exchange, service not in the negative list, and not merely distinct establishments of the same person - removes service tax liability on medical transcription supplied to overseas clients.