https://www.taxtmi.com/article/detailed?id=1115 Export of service is a destination based concept determined either by where the service is provided/received (Rule 3(1)) or by receipt of payment in foreign exchange under a deeming provision (Rule 3(2)). These two tests operate independently: Rule 3(1) captures services consumed abroad, while Rule 3(2) treats specified foreign paid services as exports even when place of provision would not qualify. The article stresses the distinction between the paying service recipient and actual beneficiaries, and illustrates application with the Microsoft stay case and air travel examples, noting potential reverse charge liability for domestic recipients. en-us Thu, 03 Feb 2011 00:00:00 +0530 Fri, 04 Feb 2011 06:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1115 Export of service is a destination based concept determined either by where the service is provided/received (Rule 3(1)) or by receipt of payment in foreign exchange under a deeming provision (Rule 3(2)). These two tests operate independently: Rule 3(1) captures services consumed abroad, while Rule 3(2) treats specified foreign paid services as exports even when place of provision would not qualify. The article stresses the distinction between the paying service recipient and actual beneficiaries, and illustrates application with the Microsoft stay case and air travel examples, noting potential reverse charge liability for domestic recipients. Articles Service Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=1115