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What is Cross Border Taxation-CBT 2

Cross-border trade (CBT) is the exchange of goods or services between two countries. It is also known as international trade and international selling.
Rule 6A has been inserted in Service tax Rules 1994 vide Notification no 36/2012 – ST, dated 20.6.2012

Service tax shall be charged
 At the rate of twelve percent
 On the value of all services other than specified in the negative list
 Provided or agreed to be provided in the taxable territory
 By one person to another

Services that are provided in a non taxable territory are not chargeable to service tax

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