Service tax export of software

This query is : Resolved

R.KANDASUBRAMANIAN (Querist)
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20 July 2013
Dear Sir

well and for claiming exemption from service tax for export of software what are the conditions to be fulfilled as per recent changes in service tax rules

RENGARAJ R.K

RENGARAJ R.K (Expert)
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20 July 2013 Please see the following rulings for claiming exemption under place of provisions.

* Service provider is located in taxable territory;

• Service recipient is located outside India;

• Service provided is a service other than in the negative list;

• Place of provision of the service is outside India; and

• Payment is received in convertible foreign exchange.

If you are satisfying all the above you are not taxable, please. This is the latest position.