It is easy to understand that nature of service given by the freelancers from India through various online job portals like freelancer.com or oDesk or elance are providing taxable services prima facie. But the question is whether the service provided by freelancers from India to the foreign clients from India can be charged to service tax under Finance Act 1994. In other words, whether the freelancers from India providing service to a person resident outside India is required to pay service tax or comply with law of registering or filing of service tax return etc? Many readers have asked for it and so here is the second article on series of articles dealing with legal problems faced by freelancers . Have you read , the earlier article : Why Only Some Freelancer Require IEC Code ?