Rajesh Rama Varma -AAR

Indian service provider entered into contract with foreign service recipient (client) and gets the software consultancy work done through independent professionals in India. Whether independent professional dealing directly with the foreign client and receiving payment quantified in forex (but received in INR) qualify as exporter of service.


Independent professional was not party to service contract between Indian service provider and foreign client. Payment is received from Indian service provider making him the recipient of service. Hence, service by independent professional does not qualify as export of service.


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