Export of service- non taxable or exempted now

Friends/Experts

Export of service is now outside the ambit of service tax by virtue of section 66B - the charging section read with rule 6A of STR 1994 and Place of provision of service Rules 2012 Earlier it was exempted by virtue of notification 9/2005 read with rules 3 & 4 of EOS Rules 2005.

So, does it follow that Export of service is now a non taxable service.instead of being an exempted service.

Incidentally, rule 2(e) of CCR 2004 has states expressly that exempted service does not include export of service.

Please provide your valuable opinion.

Regards,

Replies (2)

Sirs

Any thoughts please.

Regards,

Your observation is correct. Since export of service is ouside the charging provisions, CENVAT seems to doubtful. REbate/refund scheme is expected.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details