https://www.taxtmi.com/circulars?id=8644 The circular explains that, for the period when the rule required services to be used outside India, that phrase means the benefit or effective use and enjoyment of the service must accrue outside India; mere payment from abroad or the payer's location is not decisive. The place of effective use depends on the service's nature, and all conjunctive conditions in Rule 3(1) and Rule 3(2) must also be satisfied to qualify as export of services. en-us Fri, 13 May 2011 00:00:00 +0530 Sat, 07 Jan 2012 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8644 The circular explains that, for the period when the rule required services to be used outside India, that phrase means the benefit or effective use and enjoyment of the service must accrue outside India; mere payment from abroad or the payer's location is not decisive. The place of effective use depends on the service's nature, and all conjunctive conditions in Rule 3(1) and Rule 3(2) must also be satisfied to qualify as export of services. Circulars Service Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8644