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of <h1>Government Exempts Certain Services from Tax if Paid in Foreign Exchange; Rule Changes in 2001, 2002, Rescinded 2003</h1> The Central Government, exercising its powers under the Finance Act, 1994, issued Notification No. 6/99-S.T. on April 9, 1999, exempting certain taxable services from service tax when payments are received in India in convertible foreign exchange. This notification supersedes Notification No. 2/99-S.T. and has been amended by subsequent notifications in 2001 and 2002. The exemption does not apply if the payment is repatriated or sent outside India. This notification was later rescinded by Notification No. 2/2003 S.T. on March 1, 2003.
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