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<h1>Export of Services Rules, 2005: Criteria for Tax-Free Service Exports and Rebates Explained</h1> The Export of Services Rules, 2005, enacted by the Central Government under the Finance Act, 1994, define the criteria for determining when a service is considered exported. Services related to immovable property situated outside India or performed outside India qualify as exports. Services provided to recipients outside India are also considered exports if the service is ordered, delivered, and used outside India, with payment received in convertible foreign exchange. These rules allow for the export of services without service tax payment and provide for rebates on service tax paid on exported services, subject to specified conditions.