Export is tax exempt under which arm of service tax law

Earlier export of service was exempted from tax levy pursuant to Rule 3 and Rrule 4 of Export of Services Rules 2005.

Place of provision of service rules 2012 has replaced the former. In PPS, there is no express Rule on this. Rule 6A of Service Tax rules 1994, specifying the conditions of export,  is also silent on this.

So, by virtue of which rule in service tax law, export is exempt from service tax levy under present regime.

Can anyone please enlighten.

Regards,

Replies (1)

Export of service is outside the scope of charging provision under section.66B. No further exemption is required.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details