Amends Export of Service Rules, 2005, w.e.f. 16-06-2005 - 028/05 - Service Tax

Export of services: treatment allowed only where service is delivered and used outside India and paid in convertible foreign exchange.

The amendment expands listed service category references in rule 3 and inserts provisos in rule 3(1) and rule 3(2) that require, for a taxable service to be treated as export of services, that the service be delivered and used outside India and that payment be received by the service provider in convertible foreign exchange.