TaxTMI 
TaxTMI 
Please inform whether the services rendered by a resident Indian to a foreign company having no office in India and receiving the service charges in Foreign Exchange remitted from outside India, will be subject to service tax in India ?
Service tax applicability - services to a foreign company
09 Jun 2009 
4 Replies 
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Export of services: services supplied from India and paid in foreign exchange may fall outside Indian service tax under export rules.
Services supplied from India to a foreign company with no Indian office, where the services are used outside India and payment is received in convertible foreign exchange, are generally treated as exports of services and not subject to Indian service tax under the export of services framework; classification into the applicable export/import service category and the place of use remain determinative. (AI Summary)
Services supplied from India to a foreign company with no Indian office, where the services are used outside India and payment is received in convertible foreign exchange, are generally treated as exports of services and not subject to Indian service tax under the export of services framework; classification into the applicable export/import service category and the place of use remain determinative. (AI Summary)