W.e.f. 01/07/2012, Rebate of service tax paid on export of services under Notification No. 11/2005-ST has been withdrawn.
Now the service providers has to claim refund of tax/duty paid input services, inputs used for export of service under Notification no. 39/2012-ST or claim refund under rule 5 of Cenvat Credit Rules, 2004.
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