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of <h1>Rebate Claims for Exported Services: Date of Realization Key u/r 5 of Export of Services Rules 2005.</h1> The circular addresses the computation of the relevant date for claiming rebates on service tax and excise duty for exported services. Under Rule 5 of the Export of Services Rules, 2005, the Central Government is authorized to grant rebates on service tax paid for exported services and on duties paid for inputs used in such services, subject to specified conditions. Notifications 11/2005-S.T. and 12/2005-S.T. outline procedures requiring documentation of payment receipt for exported services. The date of realization of service value is deemed the relevant date for rebate claims, aligning with legal provisions for service tax payment post-receipt.
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