In case of transportation of Goods by Road, in some cases service tax is paid by consignee/consignor who is liable to pay freight to GTA.
But when this service is used by exporter for export of goods than exporter is not is not liable to pay service tax because in that case these service is exempt.
But my question is...........
When this service is used for purchase of goods which is export outside india......
than is it treated as service used for export of goods and whether these service is exempt or not....????? If exempt than Why and under which section or noyification....?????
And whether sale against H-form is also treated as deemed export for claiming above exemption from service tax.....????