https://www.taxtmi.com/article/detailed?id=250 The Export of Service Rules, 2005 specify categories of taxable services that qualify as export when provided in relation to immovable property outside the country or when performed outside the country, treating partly performed services as performed outside. Export treatment requires the service to be provided from within the country and used outside, and payment must be received in convertible foreign exchange; orders placed from a recipient's domestic establishment are excluded. The Rules permit export without payment of service tax and allow governmental rebate of service tax or duties on inputs used in exported services subject to notified conditions. en-us Sun, 21 Dec 2008 00:00:00 +0530 Sun, 21 Dec 2008 16:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=250 The Export of Service Rules, 2005 specify categories of taxable services that qualify as export when provided in relation to immovable property outside the country or when performed outside the country, treating partly performed services as performed outside. Export treatment requires the service to be provided from within the country and used outside, and payment must be received in convertible foreign exchange; orders placed from a recipient's domestic establishment are excluded. The Rules permit export without payment of service tax and allow governmental rebate of service tax or duties on inputs used in exported services subject to notified conditions. Articles Service Tax Sun, 21 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=250