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    <description>Taxable services exported may be treated as export of services and exported without payment of service tax if conditions in the Export of Service Rules, 2005-notably receipt of payment in convertible foreign exchange and other Rule 3 criteria-are met. Where tax or duties have already been paid, rebate or refund routes apply for exports (excluding certain neighbouring countries), and refunds of excise duty, service tax on inputs, or accumulated CENVAT credit are available under the relevant notifications and Cenvat Credit Rules.</description>
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      <description>Taxable services exported may be treated as export of services and exported without payment of service tax if conditions in the Export of Service Rules, 2005-notably receipt of payment in convertible foreign exchange and other Rule 3 criteria-are met. Where tax or duties have already been paid, rebate or refund routes apply for exports (excluding certain neighbouring countries), and refunds of excise duty, service tax on inputs, or accumulated CENVAT credit are available under the relevant notifications and Cenvat Credit Rules.</description>
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