Is service related to export of computer software is still exempted under service tax act
after the new amendment?
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 22 September 2012
Yes. Export of service is governed by section 66B read with Rule 6A of ST Rules 1994 and POPSR Rules 2012. If all the conditions are met, export of service is outside tax levy.
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