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    <title>Service tax applicability</title>
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    <description>Service tax applies to professional fees for due diligence performed in India for a foreign client, because the service was carried out within India; drafting and emailing a report abroad and handing over the full report in India do not alter the character of the service as performed in India, and the professional charges are therefore taxable.</description>
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      <description>Service tax applies to professional fees for due diligence performed in India for a foreign client, because the service was carried out within India; drafting and emailing a report abroad and handing over the full report in India do not alter the character of the service as performed in India, and the professional charges are therefore taxable.</description>
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