Raising Bill for Export of Services and how to claim refund of Service Tax

[Ashok Chopra]

Respected Forum,

I am service provider, I am exporting services. I am going to raise bill first time, my querry:-

1. Should i raise bill with service tax or without service tax?

2. If i raise bill with service tax, should i debit the amount from the service tax lying credit with me for input services?

3. How can i claim the service tax on export of services? Please let me know the procedure.

Thanks and regard

AI Summary

Export of services: choose exemption or pay and claim refund; preserve proof and bank realization certificate.
Choose between invoicing exports of services without tax under the exemption option or invoicing with service tax and claiming a refund for tax on the exported output and on input services. Claiming refund follows the prescribed procedural route in the applicable notification. Maintain proof of export and a Bank Realization Certificate to substantiate refund or exemption claims; exemption is generally operationally simpler than paying tax first and seeking reimbursement.