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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Export of Services classification: specified service categories treated as exported when provision occurs outside India under amended rules.</h1> Amendment to Rule 3(1) of the Export of Services Rules substitutes clause (ii) with an enumerated list of sub clauses of clause (105) of section 65 of the Finance Act, 1994, declaring the services specified therein to be provision of such services as are performed outside India for export classification, and inserts an additional identifier into clause (i).

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