https://www.taxtmi.com/forum/issue?id=339 The Export of Services rules require that a taxable service be performed at least partly outside India, be delivered to and used outside India, and be paid in foreign exchange; maintenance services wholly rendered in India fail these criteria and therefore are not export of services, making them subject to service tax on the value of services performed in India. en-us Sat, 17 Feb 2007 10:01:01 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=339 The Export of Services rules require that a taxable service be performed at least partly outside India, be delivered to and used outside India, and be paid in foreign exchange; maintenance services wholly rendered in India fail these criteria and therefore are not export of services, making them subject to service tax on the value of services performed in India. Discussion-Forum Service Tax Sat, 17 Feb 2007 10:01:01 +0530 https://www.taxtmi.com/forum/issue?id=339