TaxTMI 
TaxTMI 
Sir, my query is that all the conditions as prescribed in rule 6A of ST rules have been fulfilled except the last one is provider and recepient should not be establishments of the same company. As per section 66B of FA , tax is chargeable on service when both provider and recepient are located in the taxable territory. Then, under which section , export of service becomes taxable if tax is to be demanded on export of service due to non fulfillment of one condition. I request for reply sir.
Export of service
01 Dec 2019 
12 Replies 
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Export of service: failing prescribed export conditions may forfeit export status and allow service tax to be charged.
Whether a service is an export depends on satisfying all Rule 6A conditions and the Place of Provision rules; failure of any Rule 6A condition can disqualify export treatment and lead to treating the service as provided within India for service tax charging purposes, with attendant denial or reversal of input tax credit and reporting consequences. (AI Summary)
Whether a service is an export depends on satisfying all Rule 6A conditions and the Place of Provision rules; failure of any Rule 6A condition can disqualify export treatment and lead to treating the service as provided within India for service tax charging purposes, with attendant denial or reversal of input tax credit and reporting consequences. (AI Summary)