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        Case ID :
        Service Tax

        Exemption to specified services for which payment is made in convertible foreign exchange - 002/99 - Service Tax

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        Exemption for services paid in convertible foreign exchange removes service tax liability on specified taxable services. Exempts the taxable services specified in sub-section (48) of section 65 of the Finance Act, 1994, provided to any person for which payment is made in convertible foreign exchange, from the whole of the service tax leviable under section 66 of the Act.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Exemption for services paid in convertible foreign exchange removes service tax liability on specified taxable services.

                              Exempts the taxable services specified in sub-section (48) of section 65 of the Finance Act, 1994, provided to any person for which payment is made in convertible foreign exchange, from the whole of the service tax leviable under section 66 of the Act.


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