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    <title>Amend the Export of Services Rules, 2005</title>
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    <description>A taxable service shall be treated as export of service when the following conditions are satisfied: the service is provided from India and used outside India; and payment for such service is received by the service provider in convertible foreign exchange. &quot;India&quot; for this rule includes designated areas in the continental shelf and Exclusive Economic Zone as declared by Government notifications.</description>
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      <description>A taxable service shall be treated as export of service when the following conditions are satisfied: the service is provided from India and used outside India; and payment for such service is received by the service provider in convertible foreign exchange. &quot;India&quot; for this rule includes designated areas in the continental shelf and Exclusive Economic Zone as declared by Government notifications.</description>
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