Place of supply: data hosting services to overseas cloud providers treated at recipient location, qualifying as export when conditions met. Where an Indian data hosting provider supplies comprehensive data centre and hosting services to an overseas cloud computing provider, those services are not intermediary services, not supplied in relation to goods 'made available' by the recipient, nor directly in relation to immovable property; accordingly the place of supply defaults to the location of the recipient, and if that recipient is outside India the supply can be treated as an export of services subject to other export conditions.