Rebate of Service tax & excise duty on export of services — Date of realisation of value is relevant date for claim

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....x paid on taxable services exported or Service tax or Central Excise duty paid on input services or inputs, as the case may be, used in providing such taxable service exported. 2. Rule 5 of Export of Services Rules, 2005, provides that "Where any taxable service is exported, the Central Government may, by notification, grant rebate of Service tax paid on such taxable service or Service tax o....

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...., for rebate of Service tax paid on services exported and Notification No. 12/2005-S.T., dated 19-4-2005, rebate of duty paid on input/input services used in export of services, where no credit of such duties/Service tax is taken. 3. The export of services may lead to following types of rebates/refund namely, (i) Rebate of Service tax paid on services exported out of India. (ii) Rebate o....