Friends/Experts
Export of service is now outside the ambit of service tax by virtue of section 66B - the charging section read with rule 6A of STR 1994 and Place of provision of service Rules 2012 Earlier it was exempted by virtue of notification 9/2005 read with rules 3 & 4 of EOS Rules 2005.
So, does it follow that Export of service is now a non taxable service.instead of being an exempted service.
Incidentally, rule 2(e) of CCR 2004 has states expressly that exempted service does not include export of service.
Please provide your valuable opinion.
Regards,
CAclubindia
