Leviability of tax on audit, consulting or other assignment in foreign country

[Guest]

If a CA renders professional services abroad ( audit, consulting or other assignment)during his visit abroad, It is not export of services from India. Will service tax be leviable on this ?? If exempted, under which clause ??

[Madhukar N Hiregange]

Not liable to service tax since the same has been provided outside India, Even if considered as provided from India not liable as the receipient of the service is oputside India and uses the same outside India and receipt is in CFE.

AI Summary

Export of services: cross border professional work is not subject to service tax when recipient and use are outside India. Professional services rendered by a chartered accountant while physically present in a foreign country are not liable to service tax because the services are provided outside India. Alternatively, if treated as provided from India, the supply qualifies as export of services where the recipient is abroad, use is outside India, and payment is received in convertible foreign exchange, thereby excluding the levy of service tax.