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    <title>Budget 2011 - Service Tax - Amendments to Export of Services Rules, 2005</title>
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    <description>Budget 2011 amends the Export of Services Rules, 2005 to reclassify specified services for export treatment: builders&#039; services are treated as exported if the immovable property is situated outside India; rail travel agent and health check-up services require performance outside India for export treatment; and several services including credit rating, market research, technical testing, air and rail goods transport, goods transport agency and opinion polls no longer require performance outside India and will be treated as exported if the recipient is located abroad, subject to other relevant conditions.</description>
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