https://www.taxtmi.com/forum/issue?id=4548 Export of services requires that the supply qualify as a service, be provided by a supplier in the taxable territory to a recipient outside India, not be on the negative list, have the place of provision outside India, be paid in convertible foreign exchange, and not involve supplier and recipient as mere establishments of the same distinct person. en-us Tue, 21 Aug 2012 11:46:03 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4548 Export of services requires that the supply qualify as a service, be provided by a supplier in the taxable territory to a recipient outside India, not be on the negative list, have the place of provision outside India, be paid in convertible foreign exchange, and not involve supplier and recipient as mere establishments of the same distinct person. Discussion-Forum Service Tax Tue, 21 Aug 2012 11:46:03 +0530 https://www.taxtmi.com/forum/issue?id=4548