https://www.taxtmi.com/circulars?id=81 Service tax is a destination-based consumption tax and export of services remains tax-free despite withdrawal of the earlier exemption; tax is leviable only on services consumed or rendered in India. No inter-sectoral credit is available for services used in manufacture of exported goods. Secondary services merged with exported services are not taxable, but if consumed for provision of services in India the secondary service provider is liable. Providers must maintain records to identify secondary services. Change in the service tax rate depends on the billing date relative to passage of the Finance Bill. en-us Fri, 25 Apr 2003 00:00:00 +0530 Fri, 29 Aug 2008 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=81 Service tax is a destination-based consumption tax and export of services remains tax-free despite withdrawal of the earlier exemption; tax is leviable only on services consumed or rendered in India. No inter-sectoral credit is available for services used in manufacture of exported goods. Secondary services merged with exported services are not taxable, but if consumed for provision of services in India the secondary service provider is liable. Providers must maintain records to identify secondary services. Change in the service tax rate depends on the billing date relative to passage of the Finance Bill. Circulars Service Tax Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=81