Export of Services (Amendment) Rules, 2008 - 05/2008 - Service Tax

Export of services classification extended to electronically delivered services tied to goods or property situated outside India.

Where services under sub-clauses (zzg), (zzh) and (zzi) of clause (105) of section 65 provided through internet or an electronic network relate to goods, material or immovable property situated outside India at the time of provision, such services shall be treated as taxable service performed outside India irrespective of where they are performed.