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

Exported Services Exempt from Service Tax as Per Section 66B of the Finance Act, 1994 A query was raised regarding the exemption of service tax on the export of services. The response clarified that since the place of provision for exported services is outside India, these services fall outside the purview of the service tax charging section 66B of the Finance Act, 1994. Consequently, service tax is not applicable to exported services.