Service tax applicability

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A CA firm does Due Diligence of an Indian co. in India for a foreign client for the purpose of investment by him in said Indian Co. Draft report is emailed to him abroad and fullReport is handed over to the client in India when he visits India. Is service tax is leviable on the Professional Charges Bill on the client ?

AI Summary

Service Tax Applies to CA Firm's Due Diligence Charges for Foreign Client; Service Conducted in India is Taxable. A query was raised regarding the applicability of service tax on professional charges billed by a CA firm conducting due diligence of an Indian company for a foreign client. The draft report is sent abroad, while the full report is delivered in India. The response indicated that the service tax would be applicable in India since the service is performed within the country.