Export of service

[Kavali Ramanjeneyulu]

Is export of service exempted? If so , under which provisions

[Venkataprasad Pasupuleti]

For export of the service, the place of provision is outside India thereby it goes out of service tax charging section i.e. 66B of Finance Act, 1994. Based on this, service tax is not levible on services exported.

AI Summary

Export of service: place of provision outside India excludes service tax liability on exported services.
Export of service: where the place of provision is outside India, the transaction falls outside the charging provision and is not subject to service tax under the Finance Act charging framework.