https://www.taxtmi.com/forum/issue?id=468 A service rendered from India qualifies as an export of service only when it is provided from India and is used outside India; mere receipt of payment in convertible foreign exchange or receipt of payment in India does not suffice to treat the service as export. Services used within India remain taxable, and evidence of use outside India is the operative criterion for export treatment. en-us Thu, 14 Jun 2007 14:40:10 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=468 A service rendered from India qualifies as an export of service only when it is provided from India and is used outside India; mere receipt of payment in convertible foreign exchange or receipt of payment in India does not suffice to treat the service as export. Services used within India remain taxable, and evidence of use outside India is the operative criterion for export treatment. Discussion-Forum Service Tax Thu, 14 Jun 2007 14:40:10 +0530 https://www.taxtmi.com/forum/issue?id=468