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<h1>Finance Act Amends Export of Services Rules: New Conditions for Taxable Services as Exports Under Sections 93 & 94</h1> The Central Government, under sections 93 and 94 of the Finance Act, 1994, has amended the Export of Services Rules, 2005 through Notification No. 13/2006-Service Tax, effective from its publication date. The amendment modifies the preamble and substitutes rule 3, detailing the conditions under which taxable services are considered exports. Services related to immovable properties outside India or performed outside India are classified as exports. Additionally, services provided to recipients outside India are considered exports if payment is received in convertible foreign exchange. The definition of 'India' includes designated areas in the Continental Shelf and Exclusive Economic Zone.