Exemption - Export of Services - Payment received in Indian Rupees, Service Tax

[sarwan]

Dear Surenderji, inrelation to my qurrey submitted on 14.12.06 regarding inbound tours, pl. explain the provision if the payment is recd. in convertible foreign exchange. Further also explain in case of out bound tours, whether the services are exempt even if payment recd. in indian rupees. Regards

Posts / Replies

[Surender Gupta]

Only one factor that payment has been received in foreign exchange does not make any service exempt (earlier it was so, but not now). Inbound tour or outboud tour shall be exempt only if they are meeting the conditions of Export of Services Rules, 2005.