https://www.taxtmi.com/forum/issue?id=106117 Call-centre services supplied to clients located abroad and paid in foreign exchange constitute export of services and are not liable to service tax. The determination rests on the service recipient's location, mode of provision, payment receipt location, central data server location, and whether the centre is in an SEZ. The export character is clear where client, server and payment originate abroad; it can still apply if the server is in India but the client and payment are abroad. The criteria do not apply to a 100 percent EOU, and supplies routed through or paid in India are debatable. en-us Sat, 21 Sep 2013 11:54:05 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106117 Call-centre services supplied to clients located abroad and paid in foreign exchange constitute export of services and are not liable to service tax. The determination rests on the service recipient's location, mode of provision, payment receipt location, central data server location, and whether the centre is in an SEZ. The export character is clear where client, server and payment originate abroad; it can still apply if the server is in India but the client and payment are abroad. The criteria do not apply to a 100 percent EOU, and supplies routed through or paid in India are debatable. Discussion-Forum Service Tax Sat, 21 Sep 2013 11:54:05 +0530 https://www.taxtmi.com/forum/issue?id=106117