Exempted Service [Rule 2(e)]:

Exempted service means a-

(i) taxable service which is exempt from the whole of the service tax leviable thereon; or

(ii) service, on which no service tax is leviable under section 66B of the Finance Act; or

(iii) taxable service whose part of value is exempted on the condition that no credit of inputs and input services, used for providing such taxable service, shall be taken;

but shall not include a service which is exported in terms of rule 6A of the Service Tax Rules, 1994 [Rule 2(e)].