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Export of Service Rules,2005


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:

  • Recipient who want this service should be located outside India.
  • The place of provision should also be outside India.
  • The payment is received in convertible foreign exchange.
  • The Service provider should be in taxable territory.

Exempted Services for Exporter

  • Service provided by a commission agent located outside India and engaged under a contract or agreement.
  • Subject to certain condition.


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