The services, which comes under this Act, may be exported without payment of service tax. When any taxable service is exported, the central government grant rebate of service tax paid on such taxable service. "Export turnover of goods" refers the value of final products and intermediate products cleared during the relevant period and exported without payment of Central Excise duty under bond or letter of undertaking. "Export turnover of services" refers the value of the export service calculated.
For approval of this rule following requirements have to be fulfilled: