Export of Services Rules, 2005 - 009/05 - Service Tax

Export of services: qualifying services may be supplied without service tax and may attract rebate subject to conditions.

Export of taxable services are defined by location of performance, use and recipient: services in relation to immoveable property outside India and services performed outside India for specified categories qualify as exports; other services qualify when provided and used in commerce or industry for a recipient located outside India provided the order originates outside India, the service is delivered and used outside India, and payment is received in convertible foreign exchange. Exported taxable services may be supplied without payment of service tax and may be eligible for rebate subject to notification conditions.