As already confirmed by Namita............................ Export of services are exempt from service tax under Export of Services Rules, 2005 under Notification no. 9/2005. and other relevant notifications are 2/2007 dated 01.03.2007 and clarification of deptt. vide circular no. 111/05/2009-ST dated 24.02.2009 may also be referred.......for broad understanding refer chapter 17 of the Service tax ;laws and procedures...
MP Singh
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