Please reply for the below 2 questions: 1. We are the service provider and provide the service to our client at Bhutan. We received the payment from the party in bhutan in bhutan currency. my question is whether we are liable service tax or not? 2. We are the GTA service provider and provide service to bhutan client . first we carry the material of the bhutan client from bhutan to the port and afterward the said material has been exported to Australia from Port. In that Case we are liable for Service Tax or not. If yes, under which provision or under which notification.