Services received and consumed outside India by an Individual is exempt, w.e.f. 16-06-2005 - 025/05 - Service Tax

Rescinded by notification no. 14/2006 dated 19-4-2006

Services received and consumed outside India by an Individual is exempt, w.e.f. 16-06-2005

Notification No. 25/ 2005-Service Tax

Dated 7th June, 2005.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do,  hereby exempts any taxable service provided to an individual by a service provider, where the said taxable services are received and consumed outside India, by such individual, not in the course or furtherance of commerce or industry or any other business, from the whole of service tax leviable thereon under section 66 of the Finance Act.

 2. This notification shall come into force on the 16th day of June, 2005.