https://www.taxtmi.com/article/detailed?id=5240 Export of services for call centre and BPO operations requires satisfying Rule 6A conditions, especially the place of provision. If the place of provision is outside India and the service is not excluded, and payment is in convertible currency with provider and recipient being independent establishments, the service may qualify as export. Classification under Place of Provision Rules determines whether the service is treated as rendered in physical presence or as an online information and database access or retrieval service; the latter requires automated electronic delivery with minimal human intervention. Where multiple rules apply, the later rule governs, subject to meeting the online information criteria for export treatment. en-us Wed, 21 Aug 2013 07:46:53 +0530 Wed, 21 Aug 2013 07:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5240 Export of services for call centre and BPO operations requires satisfying Rule 6A conditions, especially the place of provision. If the place of provision is outside India and the service is not excluded, and payment is in convertible currency with provider and recipient being independent establishments, the service may qualify as export. Classification under Place of Provision Rules determines whether the service is treated as rendered in physical presence or as an online information and database access or retrieval service; the latter requires automated electronic delivery with minimal human intervention. Where multiple rules apply, the later rule governs, subject to meeting the online information criteria for export treatment. Articles Service Tax Wed, 21 Aug 2013 07:46:53 +0530 https://www.taxtmi.com/article/detailed?id=5240