Export is tax exempt under which arm of service tax law

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

05 September 2012  

Earlier export of service was exempted from tax levy pursuant to Rule 3 and Rrule 4 of Export of Services Rules 2005.

Place of provision of service rules 2012 has replaced the former. In PPS, there is no express Rule on this. Rule 6A of Service Tax rules 1994, specifying the conditions of export,  is also silent on this.

So, by virtue of which rule in service tax law, export is exempt from service tax levy under present regime.

Can anyone please enlighten.

Regards,