Exemption services provided outside India when transportation has taken place outside India and final destination is also outside India. - 08/2011 – Service Tax - Service Tax

Exemption for exported transportation-related services: services for goods carried entirely outside India are exempt from service tax.

Services mentioned in sub-clauses (zzn), (zzp) and (zzzp) of clause (105) of section 65, when provided to a person in India in respect of goods transported from a place outside India to a final destination outside India, are exempt from the whole of service tax leviable under section 66; the exemption was notified under the Finance Act and later rescinded by a subsequent notification.