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Notification on export of services
Special Correspondent
NEW DELHI:
The Centre on Tuesday issued notifications prescribing the conditions, limitations and procedures of exporting services without the payment of service tax along with ways of availing rebate of service tax paid on input services and excise duty on inputs used for providing export of taxable services.
Rebate under these notifications, according to a Finance Ministry statement here, will be applicable only when taxable services are exported to countries other than Nepal and Bhutan.
These notifications, Nos. 11/2005-Service Tax and 12/2005-Service Tax, are available at www.taxindiaonline.com.What it does not mention is the fact that one has to pay for viewing these notifications on this website.
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