https://www.taxtmi.com/acts?id=16672 Export of services requires that the provider be located in the taxable territory, the recipient be located outside India, the place of provision be outside India, the service not fall within section 66D, payment be received in convertible foreign exchange, and the parties not be merely establishments of a distinct person; when these conditions are met the Central Government may notify a rebate of service tax or duty on inputs or input services used in providing the exported service subject to specified safeguards, conditions and limitations. en-us Thu, 21 Jun 2012 15:20:17 +0530 Mon, 02 Jul 2012 17:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16672 Export of services requires that the provider be located in the taxable territory, the recipient be located outside India, the place of provision be outside India, the service not fall within section 66D, payment be received in convertible foreign exchange, and the parties not be merely establishments of a distinct person; when these conditions are met the Central Government may notify a rebate of service tax or duty on inputs or input services used in providing the exported service subject to specified safeguards, conditions and limitations. Act-Rules Service Tax Thu, 21 Jun 2012 15:20:17 +0530 https://www.taxtmi.com/acts?id=16672