https://www.taxtmi.com/article/detailed?id=5365 The legal test for export of service requires that the provider be located in the taxable territory, the recipient be located outside India, the service not be an excepted service, the place of provision be outside India, payment be received in convertible foreign exchange, and the provider and recipient not be mere establishments of the same person; the Central Government may grant rebates on tax or duty paid on inputs or input services used in providing such exported services subject to notified safeguards and conditions. en-us Wed, 27 Nov 2013 01:53:02 +0530 Wed, 27 Nov 2013 01:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5365 The legal test for export of service requires that the provider be located in the taxable territory, the recipient be located outside India, the service not be an excepted service, the place of provision be outside India, payment be received in convertible foreign exchange, and the provider and recipient not be mere establishments of the same person; the Central Government may grant rebates on tax or duty paid on inputs or input services used in providing such exported services subject to notified safeguards and conditions. Articles Service Tax Wed, 27 Nov 2013 01:53:02 +0530 https://www.taxtmi.com/article/detailed?id=5365