https://www.taxtmi.com/article/detailed?id=2084 A service qualifies as an export under Rule 6A only if the provider is located in the taxable territory, the recipient is located outside India, the service is not in the negative list, the place of provision is outside India, payment is received in convertible foreign exchange, and the provider and recipient are not merely establishments of a distinct person; the Place of Provision Rules define how to determine the location of provider and receiver (single registration premises, business or fixed establishment, establishment most directly concerned, or usual place of residence). en-us Wed, 20 Mar 2013 15:41:29 +0530 Wed, 20 Mar 2013 15:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2084 A service qualifies as an export under Rule 6A only if the provider is located in the taxable territory, the recipient is located outside India, the service is not in the negative list, the place of provision is outside India, payment is received in convertible foreign exchange, and the provider and recipient are not merely establishments of a distinct person; the Place of Provision Rules define how to determine the location of provider and receiver (single registration premises, business or fixed establishment, establishment most directly concerned, or usual place of residence). Articles Service Tax Wed, 20 Mar 2013 15:41:29 +0530 https://www.taxtmi.com/article/detailed?id=2084