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of <h1>India's Service Tax Rules: Rebates on Duties for Exported Services, Excluding Nepal & Bhutan, Effective July 1, 2012.</h1> The notification issued by the Government of India under the Service Tax Rules, 1994, outlines the provisions for granting rebates on duties paid on excisable inputs and service tax, including cess on input services used in exporting services. The rebate applies to services exported to countries other than Nepal and Bhutan, subject to specific conditions such as prior payment of duties and taxes, no availing of CENVAT credit, and a minimum rebate claim of one thousand rupees. The procedure involves filing a declaration with relevant authorities, verifying the declaration, procuring input materials, and presenting a rebate claim with supporting documents. The notification is effective from July 1, 2012.
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