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of <h1>Service Tax Not Levied on Export Services; Clarification Issued Post-Notification No. 6/99 Rescission.</h1> The circular addresses the non-levy of service tax on export services following the rescission of Notification No. 6/99. It clarifies that service tax, being a destination-based consumption tax, does not apply to exported services, maintaining their tax-free status despite the withdrawal of the previous exemption. It also discusses the taxability of secondary services used in exporting services, stating that no tax is levied if these are consumed in the export process. Additionally, it addresses the applicable tax rates for services billed before March 1, 2003, but paid after, based on the Finance Bill's passage. Field formations and trade are advised accordingly.
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