Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Rule 6A: Service Export Criteria Defined; Includes Provider Location, Payment in Foreign Exchange, and More.</h1> Rule 6A of the Service Tax Rules, 1994, defines the criteria for a service to be considered as exported. A service is deemed exported if the provider is in a taxable territory, the recipient is outside India, the service is not listed under section 66D, the service's provision occurs outside India, payment is received in convertible foreign exchange, and both parties are not merely establishments of a distinct person. The Central Government may grant a rebate on service tax or duty paid on inputs used for providing such services, subject to specified conditions.