regarding export of service

This query is : Resolved 

05 February 2011 Dear friends.

we have a company audit of travel and tour they have some group or FIT the service given outside india .

they are treating it as a export of service and this is exempted from service tax.

the openion given under sub clause 105 of section 65

i am requesting for your openion and please enclosed the notification also
regards


05 February 2011 If the amount has been recived in foreign currency , and tour service provided outside india, It is export of service, and exempted under service tax.


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