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    <title>Service tax on Overseas contract-reg</title>
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    <description>Where an Indian provider engages a foreign subcontractor and the place of provision of the service is outside India, Rule 6A/Export of Service Rules treat the service as export (subject to convertible foreign exchange and independence of establishments) and, from 01.07.2012, the Place of Provision of Services Rules exclude services whose place of provision is outside the taxable territory from service tax; prior to 01.07.2012, services related to immovable property situated outside India were similarly not taxable under the 2006 rules.</description>
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