https://www.taxtmi.com/forum/issue?id=110986 Services performed and received in a non taxable territory are not subject to service tax. If service tax was charged locally to the merchant exporter, the exporter cannot use CENVAT credit for export and should seek refund under the CENVAT Credit Rules. Place of provision rules for performance based services determine territoriality. Invoicing in the exporter's name does not by itself create taxability; exporters should maintain export invoicing, E BRC and chartered accountant certification of foreign exchange earnings. Form H for deemed domestic exports is not applicable to outward export of services. en-us Sat, 01 Oct 2016 11:39:17 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110986 Services performed and received in a non taxable territory are not subject to service tax. If service tax was charged locally to the merchant exporter, the exporter cannot use CENVAT credit for export and should seek refund under the CENVAT Credit Rules. Place of provision rules for performance based services determine territoriality. Invoicing in the exporter's name does not by itself create taxability; exporters should maintain export invoicing, E BRC and chartered accountant certification of foreign exchange earnings. Form H for deemed domestic exports is not applicable to outward export of services. Discussion-Forum Customs Sat, 01 Oct 2016 11:39:17 +0530 https://www.taxtmi.com/forum/issue?id=110986