Dear all,
I have a problem regarding chargebility of Service tax on export of service that whether export of service is non taxable or not. Because As per Section- 2(51) "taxable service" means any service on which service tax is leviable under section 66B;
and as per Section 66B. Charge of Service Tax on services received from outside India.**** ] There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed
Further as per Section 2(52) "taxable territory" means the territory to which the provisions of this Chapter apply;
and Service Tax is applicable to india except J & K So can we say that export of service is non taxable.
CAclubindia
