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
Date: 7th June, 2005
Notification No. 25/2005-Service Tax
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.
F. No. B1/6/2005-TRU
(Ajay)
Under Secretary to the Government of India
