Export of business auxiliary services: whether taxable?

I think it is exempted service because it falls under Point 2 of Export of Service Rules. Performance is outside India, it is an export and money is received in convertible foreign curreny. So, i think it is exempted.

Thanks although would still wait for a confirm reply since there have been many changes in Service Tax in the recent Budget..

It will be exempted service as per Rule 3(1) and 4 of Export of Services Rules 2005. But it will be outside the levy net only if the proceeds are received in India through banking channels within 1 year from date of export as provided under Rule 7 of POT rules 2011. Otherwise not.

Regards,

Originally posted by : Dipjyoti Majumdar
	It will be exempted service as per Rule 3(1) and 4 of Export of Services Rules 2005. But it will be outside the levy net only if the proceeds are received in India through banking channels within 1 year from date of export as provided under Rule 7 of POT rules 2011. Otherwise not. Regards,

Was the situation the same before the Budget this year or has something changed?

Yes, it was the same as last year