https://www.taxtmi.com/circulars?id=5575 The Export of Services Rules, 2005 classify services into three categories with distinct export tests: services linked to immovable property are export when related to property outside India; services with identifiable place of performance are export when performed outside India; residual knowledge-based services are export if provided to a recipient located outside India and the benefit accrues outside India. For Category III, services may be exported even if performed wholly in India, provided the benefit accrues abroad; examples include call centres, medical transcription, marketing agents for foreign sellers, and remittance dispatch agents. en-us Tue, 24 Feb 2009 00:00:00 +0530 Fri, 06 Jan 2012 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5575 The Export of Services Rules, 2005 classify services into three categories with distinct export tests: services linked to immovable property are export when related to property outside India; services with identifiable place of performance are export when performed outside India; residual knowledge-based services are export if provided to a recipient located outside India and the benefit accrues outside India. For Category III, services may be exported even if performed wholly in India, provided the benefit accrues abroad; examples include call centres, medical transcription, marketing agents for foreign sellers, and remittance dispatch agents. Circulars Service Tax Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5575