export of services

[Madhavan iyengar]

A Company B located in india provides technical manpower to its over seas customers ie after performing all checks , evaluating technical skills, of the technical persons to be deputed the technical persons deputed will not be on the rolls of B company they will be employees of the overseas customer

Company B will bill to its overseas customers in Euro and get foreign exchange

whether the aforesaid activity of Company B will fall within meaning of export of services

[KASTURI SETHI]

In my view it is export of service.

[Ganeshan Kalyani]

I am also of the same view, the said service is an export of service.

AI Summary

Export of services: supplying technical personnel abroad qualifies as export where personnel are employed by the overseas recipient.
Whether supplying technical manpower by an Indian company to an overseas client-where the personnel are employed by the overseas client and the Indian company invoices in foreign currency-constitutes an export of services. Two advisers advised that, on the presented facts, the arrangement qualifies as an export of services.