Doubt in service tax

Whether service tax is liable in the following case and what is the reason and basis for the answer. 

A service receiver imports some goods which were earlier exported from India. He performs some repair services on those goods and re-exports them.

 

Also please tell me the applicability of Import Duty....

Replies (1)
Service Tax is not applicable as per proviso in Rule 4 of POPS Further import duty is liable and DBK @ 98% will be granted if reexported within 180 days

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