Service Tax Liability, Service Tax

[Harsh Jindal]

If service is provided outside india (ie, non - taxable territory) but both service provider and receiver are in taxable territory, wheather Service Tax will be leviable? If yes, why?

Posts / Replies

[Pradeep Khatri]

According to Rule 8 of POPS, Where the service receiver and service provider are located in the taxable territory, the provision of service would be the location of service receiver irrespective of where the service is performed, delivered or consumed.  Therefore, service tax will be leviable in this matter.