https://www.taxtmi.com/circulars?id=55614 The date of realization of the value of exported services is the operative relevant date for claiming and sanctioning rebate of Service tax on exported services and of duty/Service tax on inputs or input services used in providing those services; Notifications issued under Rule 5 require documentary proof of receipt of payment, aligning the rebate procedure with the rule that Service tax is payable after receipt of service value. en-us Tue, 13 Apr 2010 00:00:00 +0530 Tue, 03 Jan 2017 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55614 The date of realization of the value of exported services is the operative relevant date for claiming and sanctioning rebate of Service tax on exported services and of duty/Service tax on inputs or input services used in providing those services; Notifications issued under Rule 5 require documentary proof of receipt of payment, aligning the rebate procedure with the rule that Service tax is payable after receipt of service value. Circulars Central Excise Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55614