Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported

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....to export of taxable services to the countries other than Nepal and Bhutan, the Central Government hereby directs that there shall be granted rebate of the whole of the service tax and cess paid on all taxable services exported in terms of rule 3 of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,-  2. Conditions and limitations:- (a)  that the taxable service has been exported in terms of rule 3 of the said rules and payment for export of such taxable service has been received in India in convertible foreign exchange; (b)  that the service tax and cess, rebate of which has been claimed, have been paid on the taxabl....

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....case may be, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part. Explanation,- "service tax and cess" for the purposes of this notification means,- (a) service tax leviable under section 66 of the Finance Act, 1994; and (b)  education cess on taxable services levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). ^1[(c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007).]  Annexure FORM ASTR-1 (Application for filing a claim of rebate of service tax and cess paid on taxable services exported) (PART A: To be filled by the applicant) Date......