We know that
Service Provided Outside India is exempt
(Export of Service is exempt)
Suppose A of India provides technical service to B of USA
This service can be performed either
- In India (B Ltd had come to India to take service)
- In USA (B of USA has received Service in USA)
Place of provision of service Rules helps in determining which of the above is exempt
Written on March 3, 2017, 5:51 p.m.