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What is the notification number for export of services?

Harsha (v) (76 Points)

23 April 2015

Dear Members,

Whether Export of services is exempt under service tax?

what is the notification number for the same?

Thanking you

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4 Replies

ACA Anurag (Enjoy the little things) (14706 Points)
Replied 23 April 2015

Dear Harsha,

Its under Rule 6A with 5 conditions to be fullfilled

RULE 6A (1) - The provision of any service provided or agreed to be provided shall be treated as export of service when

a. the provider of service is located in the taxable territory

b. the recipient of service is located outside India

c. the service is not a service specified in the section 66D of the Act

d. the place of provision of the service is outside India

e. the payment for such service has been received by the provider of service in convertible foreign exchange; and

f. the provider of service and recipient of service are not merely establishment of a distinct person in accordance with item (b) of Explanation 2 of clause (44) of section 65B of the Act.

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Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 23 April 2015

Every service provided outside India is not an export, only those services which fulfil conditions as stated in Rule 6A(above) will be treated as export for the purpose of export benefits.

Export services and services whose place of provision is outside Indua is non-taxable.

Hunny Arora (Articleship) (101 Points)
Replied 23 April 2015

If u r asking It For ST-3 where it asks "wheather assessee is availing any exemption" then U r not required ti fill NO in it and when u come down to gross amount where it is written(including export of services)...Enter full amount there and then In Point B1.8(dont know exactly point no) it is written enter the amount to the extent of export of services,enter amount there of export services it will Show NIL tax Explanation-Export is not exempt by way of any notification.It is exempt in the defination of Servicss tax under rule 6A Thanks Regards