https://www.taxtmi.com/forum/issue?id=110977 A marketing consultancy provided by an Indian-based provider to a US-based recipient, with payment in convertible foreign exchange and where the place of provision is outside India and the service is not on the negative list nor between distinct establishments of the same person, qualifies as an export of service under Service Tax Rules and does not attract service tax; registration is not required unless the provider intends to claim input tax refund, in which case registration and filing of returns are necessary. en-us Thu, 29 Sep 2016 15:12:02 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110977 A marketing consultancy provided by an Indian-based provider to a US-based recipient, with payment in convertible foreign exchange and where the place of provision is outside India and the service is not on the negative list nor between distinct establishments of the same person, qualifies as an export of service under Service Tax Rules and does not attract service tax; registration is not required unless the provider intends to claim input tax refund, in which case registration and filing of returns are necessary. Discussion-Forum Service Tax Thu, 29 Sep 2016 15:12:02 +0530 https://www.taxtmi.com/forum/issue?id=110977