We run a small software firm in India which exports software services to abroad. I have heard that there have been changes in the Service Tax rules since 01.07.2012. Earlier all software services exported were exempted of Service Tax. I wanted to know if the new rule imposes Service Tax on export of software service, if so, what is the percentage? Any guidance is appreciated.
The provisions of Export of services has been rescinded since Place of Provision Rules has been implemented w.e.f. 01.07.2012.
The gist is the same. Hence, if you were not liable to tax earlier, you are not still now.
Sir,
Can you guide by which notification the same is exempted
Rule 4 of Export of Services Rules, 2005
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