TaxTMI 
TaxTMI 
Dear Sir We are an STPI unit & registered in the Service tax unit under "Scientific & Technical Consultancy".Our Export services is exempt under the Export of Service Rule 1994. The matter is: Suppose we have a foreign customer to whom we have raised the Invoice. Now our foreign customer is denying to pay the amount due to financial reason or whatsoever,therefore we didnot received the money within the stipulted period of 6 months. Now my Question is : I the money will not be received within 6 months time,then whether we are liable to pay the service tax on invoice amount as told by Service Tax Department. Need the expert opinion indication the notification no of Service tax or Export of Service Rule 1994.
Liability of service tax
10 Jun 2009 
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Export service foreign exchange realisation: seek RBI extension and, if unrealised, follow permitted write off and reporting procedures.
STPI exporters should apply to the Reserve Bank of India through an authorized dealer for extension of the foreign exchange realisation period; if realisation fails after extension the receivable may be written off within the permitted limits and the STPI controller and service tax authorities must be informed in accordance with the master circular governing realisation and write-off procedures. (AI Summary)
STPI exporters should apply to the Reserve Bank of India through an authorized dealer for extension of the foreign exchange realisation period; if realisation fails after extension the receivable may be written off within the permitted limits and the STPI controller and service tax authorities must be informed in accordance with the master circular governing realisation and write-off procedures. (AI Summary)