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Export of service

Kavali Ramanjeneyulu

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

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. (AI Summary)
Service Tax
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