https://www.taxtmi.com/notifications?id=393 The amendment expands listed service category references in rule 3 and inserts provisos in rule 3(1) and rule 3(2) that require, for a taxable service to be treated as export of services, that the service be delivered and used outside India and that payment be received by the service provider in convertible foreign exchange. en-us Tue, 07 Jun 2005 00:00:00 +0530 Tue, 10 Jan 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=393 The amendment expands listed service category references in rule 3 and inserts provisos in rule 3(1) and rule 3(2) that require, for a taxable service to be treated as export of services, that the service be delivered and used outside India and that payment be received by the service provider in convertible foreign exchange. Notifications Service Tax Tue, 07 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/notifications?id=393