Levy of service tax on placing software engineers in US & other countries on work permits

[Asked by Guest]

My client is placing software engineers in US & other contries on work permits provided by the companies there. Is service tax leviable on him or he is exempt under export of service rules.

AI Summary

Export of services: placing software engineers abroad may be exempt from service tax if export criteria are met.
Placement of software engineers abroad may qualify as an export of services and be exempt from service tax if it meets prescribed conditions; however, if the activity is characterized as manpower recruitment services it is taxable and not eligible for the export exemption.