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WHETHER EXPORT OF SERVICES IS EXEMPTED FROM SERVICE TAX? IF SO, WHAT CONSTITUTES EXPORTS?

The taxable services which are supplied within India except Jammu and Kashmir are leviable to Service Tax. Thus all the taxable services exported outside India are not leviable to Service Tax and therefore exempt. Service Tax is a destination based tax therefore if the services are consumed abroad, they are covered under export and are not leviable to Service Tax.

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