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of <h1>Service Tax Exemption for Overseas Projects in Convertible Foreign Exchange Rescinded in 1999 Under Finance Act 1994</h1> The notification dated October 7, 1998, issued under the Finance Act, 1994, exempts service tax on services provided in India to clients for overseas projects, provided the payment is made in convertible foreign exchange. This exemption is deemed necessary by the Central Government in the public interest. The notification was set to take effect on October 16, 1998. However, it was later rescinded by a subsequent notification dated February 28, 1999.
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