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Export of Services

Afroz Dairkee

By which Notification number, Export of services is exempted from paying the service Tax. (after 01.07.2012)

Export of services exemption specified by the Service Tax amendment, read with Place of Provision rules to determine export qualification. Export of services are exempt from service tax under the mid 2012 amendments: the Second Amendment to the Service Tax rules identifies exported services for exemption, and the Place of Provision rules determine when a service qualifies as an export and thus is not taxable. (AI Summary)
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JAMES PG on Jul 15, 2012

Not 36/2012 dated 20.06.12 ( Service Tax 9Second Amendment) Rules-Rule 6A(1)  read with Not 28/2012 ( Place of provision of Services Rules)

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