15 April 2013
where any service is exported, the Central Government may, by notification grant rebate of service tax or duty paid on input services or inputs, as the case may be, used in providing such service and the rebate shall be allowed subject to such safeguards, conditions and limitations, as may be specified by the Central Government by the notification.
28 May 2013
It is not like that if you have provided any services in India although it has been exported there is no exemption or rebate on ST but if you have rendered services through Iternet or by visiting out side India then in that case NO service tax in applicable and no Income tax is also payable on the 100% income. You can claim rebate for exporting your services u/s 80 O
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