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Dear professionals , While reading Service tax for CA final I have come across a very strange and silly doubt I know this may sound stupid to learned professionals but PLESE CLARIFY The levy of service tax derives its power from entry 97 of the union list(or entry 92-c in opinion of a few) Chapter V of the Finance Act ,1994 enumerates the detail Further Chapter V extends to whole of India except the state of J &K(JURISDICTION) Thus services provided in J&K and OUT OF INDIA are not covered by the ambit of the charging section( as I was taught the place of providing service is the relevant place for deciding jurisdiction) So, SERVISES PROVIDED OUT OF INDIA ARE NOT COVERD UNDER THE AMBIT OF THIS LEVY Then, Why on earth have they framed “EXPORT OF SERVISES RULES” describing about which service is a service exported is understandable but if further talks about rebate and all How can rebate be provided on serves which is not even livable to tax Plese Help

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