TaxTMI 
TaxTMI 
Dear Freinds,
Whether export of services are fully exempted from tax?
What is the procedure to be followed for export of services?
Is there any specific Notification on the matter
Pl update
Regards
Achyut Kale
Export of Services
30 Nov 2011 
4 Replies 
1950 Views Asked by
Export of services exemption: exported services may be exempt from service tax if prescribed conditions and payment criteria are met.
Taxable services exported may be treated as export of services and exported without payment of service tax if conditions in the Export of Service Rules, 2005-notably receipt of payment in convertible foreign exchange and other Rule 3 criteria-are met. Where tax or duties have already been paid, rebate or refund routes apply for exports (excluding certain neighbouring countries), and refunds of excise duty, service tax on inputs, or accumulated CENVAT credit are available under the relevant notifications and Cenvat Credit Rules. (AI Summary)
Taxable services exported may be treated as export of services and exported without payment of service tax if conditions in the Export of Service Rules, 2005-notably receipt of payment in convertible foreign exchange and other Rule 3 criteria-are met. Where tax or duties have already been paid, rebate or refund routes apply for exports (excluding certain neighbouring countries), and refunds of excise duty, service tax on inputs, or accumulated CENVAT credit are available under the relevant notifications and Cenvat Credit Rules. (AI Summary)