Amends Export of Services Rules, 2005 - 013/2006 - Service Tax

Export of taxable services now requires delivery and use outside India and payment in convertible foreign exchange.

The amendment redefines export of taxable services by specifying that services relating to immovable property outside India, services performed outside India (including partly performed outside India), and services provided to recipients located outside India qualify as export where the service is delivered and used outside India and payment is received in convertible foreign exchange; it excludes specified sub clauses and treats services ordered from an Indian commercial establishment as non export unless ordered from an establishment outside India. 'India' includes designated Continental Shelf and EEZ areas.