Service Tax payable on export of services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 June 2011 Will anyone pls enlight when a person raising an invoices for export of services should pay the service tax?

CS Bijoy

CS Bijoy (Expert)
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10 June 2011 Any service, which is taxable under clause (105) of section 65 of the Act, may be exported without payment of service tax.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 or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.