https://www.taxtmi.com/article/detailed?id=205 Export status requires two cumulative conditions: the service must be provided from India and used outside India, and payment must be received in convertible foreign exchange. Rule 3 categorizes exportable services (immovable-property-related situated outside India; services performed wholly or partly outside India; and services provided and used in commerce or industry to recipients located outside India). Exporters may export without charging service tax and may choose between Cenvat credit procedures or rebate/refund mechanisms, each with distinct procedural consequences. en-us Wed, 22 Oct 2008 00:00:00 +0530 Wed, 22 Oct 2008 18:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=205 Export status requires two cumulative conditions: the service must be provided from India and used outside India, and payment must be received in convertible foreign exchange. Rule 3 categorizes exportable services (immovable-property-related situated outside India; services performed wholly or partly outside India; and services provided and used in commerce or industry to recipients located outside India). Exporters may export without charging service tax and may choose between Cenvat credit procedures or rebate/refund mechanisms, each with distinct procedural consequences. Articles Service Tax Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=205