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Service tax not payable if recipient of service is located abroad'
March, 10th 2015

We provide services such as web designing and development, server hosting and animation to clients abroad. Are we required to pay service tax?

As per Section 66 D of the Finance Act, 1994, 'there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. As per rule 3 of the Place of Provision of Services Rules, 2012, 'the place of provision of a service shall be the location of the recipient of service'. Your service does not fall in any of the Rules 4 to 11 of the said Rules or in the negative list of services or in the list of services covered by any exemption notification. In your case, the service recipient is located abroad and so, the place of provision of service is a non-taxable territory. Therefore, you need not pay service tax on such services.

We have registered our Service Tax number but in this financial year we will not be reaching the Rs 9 lakh target. We haven't charged any Indian or foreign clients service tax until now. For this financial year should we pay service tax for all transactions from our pocket or file NIL returns?

Notification 33/2012-ST dated June 20, 2012 exempts taxable services of aggregate value not exceeding ten lakh rupees in any financial year from the whole of the service tax leviable, subject to specified conditions. You may examine whether you fulfil all the conditions mentioned in that notification and decide your eligibility for exemption.

We sell the goods we import to buyers in India on an on-line platform. Do we have to pay VAT/CST on such transactions?

It appears that you only book orders on-line. The sale takes place through transfer of property in goods by you to any other person for cash or deferred payment or valuable consideration. Therefore, depending on whether the sale occasions movement of goods within the state or outside the state, you may determine your VAT or CST liability.

We are a 100 per cent EOU. Can we count our deemed exports towards fulfilment of positive NFE and can we can avail of any exemptions for such deemed exports?

Para 6.9 of the FTP mentions certain categories of supplies within India that can be counted towards fulfilment of positive NFE. Some of these categories include deemed exports. You may also refer to notification 23/2003-CE dated March 31, 2003 for duty-free clearance for certain categories of deemed exports.

Can a merchant exporter get DFIA against export of caustic soda and if so, under what S.No. of SION?

A merchant exporter can get DFIA provided the necessary conditions for grant of DFIA are satisfied. Caustic soda is covered under S.Nos. A1090, A1091 and A1092 of SION.

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