Exemption of Tax on Export of Service

He cannot claim it as input credit.

this question query was published in joournal

one article is there this was published in icai students journal ucan verify and u get full details

this question query was published in joournal

one article is there this was published in icai students journal ucan verify and u get full details

With regard to the query,

there are 2 options, you can go for refund under Rule 5 or else you can go for rebate under Notification 11/2005. Or you can go for a setoff of this input credit against domestic tariff area clearance or output service tax payable.

Hi

incase of 100% EoU, scope for set off of input service tax on out tax will not be there. Hence, you can go for refund procedure as per notification no.12/2005, which requires prior intimation to service tax dept. for each export and claiming input service tax subsequently in prescribed form.