Exemption from service tax for consulting engineers on foreign projects where charges are received in convertible foreign exchange. The Central Government exempted from the levy of service tax the value of taxable service rendered by a consulting engineer to a client for any project based in a foreign country, provided the charges for such services are received in convertible foreign exchange, by Notification No. 25/97 under powers conferred by Section 93 of the Finance Act, 1994.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from service tax for consulting engineers on foreign projects where charges are received in convertible foreign exchange.
The Central Government exempted from the levy of service tax the value of taxable service rendered by a consulting engineer to a client for any project based in a foreign country, provided the charges for such services are received in convertible foreign exchange, by Notification No. 25/97 under powers conferred by Section 93 of the Finance Act, 1994.
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