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Export of service, Service Tax

Issue Id: - 115676
Dated: 15-11-2019
By:- Kavali Ramanjeneyulu

Export of service


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Is export of service exempted? If so , under which provisions

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1 Dated: 11-1-2020
By:- CA Venkata prasad Pasupuleti

For export of the service, the place of provision is outside India thereby it goes out of service tax charging section i.e. 66B of Finance Act, 1994. Based on this, service tax is not levible on services exported.


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