Export of Services

[Harsh Jindal]

What are the condition for Export of Services?

AI Summary

Understanding Export of Services: Key Conditions Under Rule 6A of Service Tax Rules, 1994 Explained A query was raised regarding the conditions for the export of services under service tax regulations. The response highlighted that according to Rule 6A of the Service Tax Rules, 1994, several conditions must be met for a service to qualify as an export. These include the service being defined under section 65B, provided by a provider in a taxable territory to a receiver outside India, not listed in the negative list, provided outside India, paid for in convertible foreign exchange, and not merely between establishments of a distinct person. All conditions must be affirmed to qualify.