03 November 2009
No service tax on export service.
[(2) The provision of any taxable service specified in sub-rule (1) shall be treated as export of service when the following conditions are satisfied, namely:- (a) such service is provided from India and used outside India; and (b) payment for such service [x x x] 3 is received by the service provider in convertible foreign exchange.
See link below http://www.servicetax.gov.in/exp-service-rule.htm
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