Export Services

Dear,

All export of services are exempt from payment of service tax where in the services are to be provided from india and received outside india and the payment is received in convertible foreign exchange.

Regards

Jeevesh Mehta

9811617186

Indirect Tax Consultant

The reply by Mr.Javeesh is incorrect. Not all export services are exempt.

Some services require the Immovable property to be located outside India, some the performance of the service [ physically and in some exceptional cases remotely] and some that the recepient is outside i+ condition of money in CFE.

Please see any article or book for detailed list. Also see in artcile section in online book - understanding ST concepts. 

Thanks Mr Hiregange for clarifying more elaboratly.

Regards

Take Care.

I agree with Mr. Madhukar. You have to refer the list from Service Tax book, chapter - Export of Service. There are Three list of Services.

Conditions for Export of Services ....

I. The Service is performed, either fully or partly, out side India

II. Such Service is provided from India, and in addition is used out side India

III. Payment for such Service is received by the service provider in convertible foreign exchange.

Thanks.