https://www.taxtmi.com/forum/issue?id=108414 Exports effected before the rescission require filing the EXP 4 service tax return for the relevant prior periods; exports effected on or after the rescission do not require EXP 4 filing because Notification 42/2012 CE was rescinded after an amendment to the definition of Intermediary in the Place of Provision of Services rules, which treats such services as having their place of provision outside the taxable territory. en-us Mon, 13 Apr 2015 16:57:29 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108414 Exports effected before the rescission require filing the EXP 4 service tax return for the relevant prior periods; exports effected on or after the rescission do not require EXP 4 filing because Notification 42/2012 CE was rescinded after an amendment to the definition of Intermediary in the Place of Provision of Services rules, which treats such services as having their place of provision outside the taxable territory. Discussion-Forum Service Tax Mon, 13 Apr 2015 16:57:29 +0530 https://www.taxtmi.com/forum/issue?id=108414