|
Government issued notifications here today prescribing conditions, limitations and procedures to export services without payment of service tax and to avail rebate of service tax paid on input services and excise duty paid on inputs used for providing export of taxable services. Rebate under these notifications shall be applicable only when taxable services are exported to countries other than Nepal and Bhutan and the payment for provision of such services has been received in convertible foreign exchange in India. These Notifications Nos. 11/2005-Service Tax and 12/2005-Service Tax are available at www.taxindiaonline.com.
Export of Service Rules, 2005 were notified on March 3, 2005 which provide export of services without payment of service tax and rebate of duties/service tax paid on inputs and input services used for providing taxable services exported without payment of service tax.
BSC/BY/CS-189/05
|
