https://www.taxtmi.com/caselaws?id=787655 Call centre services provided from India qualify as export of services where two conditions in Rule 3(2) of the Export of Service Rules, 2005 are met: the service is provided from India and effectively used and enjoyed outside India, and payment is received in convertible foreign exchange. Effective use and enjoyment by an overseas recipient satisfies the "used outside India" criterion; where the contract and payment show the overseas principal as the recipient and payment was in convertible forex, the service qualifies and the supplier is entitled to rebate under Rule 5 read with Notification No.11/2005-ST. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787655 Call centre services provided from India qualify as export of services where two conditions in Rule 3(2) of the Export of Service Rules, 2005 are met: the service is provided from India and effectively used and enjoyed outside India, and payment is received in convertible foreign exchange. Effective use and enjoyment by an overseas recipient satisfies the "used outside India" criterion; where the contract and payment show the overseas principal as the recipient and payment was in convertible forex, the service qualifies and the supplier is entitled to rebate under Rule 5 read with Notification No.11/2005-ST. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787655