Export of services (Second Amendment) rules, 2008 - amendments in rule 3 – to give effect to the new services included by the Finance Act, 2008 - 20/2008 - Service Tax

Export of services: amendment adds services and treats specified cross border services as export when goods remain outside India.

The Export of Services Rules are amended to expand the listed service clauses in rule 3(1) and to add a proviso treating a specified taxable service as an export of taxable service when the recipient is located outside India and the tangible goods supplied for use remain located outside India during the period of such use.