Service Tax Refund Allowed for Exported Services Consumed Abroad, Not Subject to Tax u/s 64 of Finance Act 1994.

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....Refund of Service Tax alongwith Interest - Export of services - even if a person has a fixed establishment in India, but if the services are provided and consumed in foreign country, then they are not chargeable to service tax in terms of Section 64 of Finance Act, 1994. The provisions of Section 66A of Finance Act, 1994 will operate when the person is having a fixed place of business in India and services are provided from outside India and consumed in India - Refund allowed - AT....