Export of taxable service

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....(o), (w), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzi), (zzl), (zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of section 65 of the Act, be provision of such services as are performed outside India.]                       Provided that where such taxable service is partly performed outside India, it shall be treated as performed outside India;                     ^5[Prov....

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....otherwise, be provision of such services to a recipient located outside India at the time of provision of such service:                     Provided that where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of service only when order for provision of such service is made from any of his commercial establishment or office located outside India.                     ^7[Provided further that where the taxable service referred to in sub-clause (zzzzj) of cla....

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....n immoveable property which is situated outside India; ^(ii)Provided that for the purposes of this sub-rule, any taxable services provided shall be treated as export of services only if- (a) such service is delivered outside India and used in business or for any other purpose outside India; and  (b) payment for such service provided is received by the service provider in convertible foreign exchange. (2) in relation to taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt),  (zu), (zv),  (zw), (zza), (zzc), (zzd),   (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (....

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....recipient of such services is located outside India:      Provided that if such recipient has any commercial or industrial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of services only if- (a)     order for provision of such service is made by the recipient of such service from any of his commercial or industrial establishment or any office located outside India; (b)     service so ordered is delivered outside India and used in business outside India; and (c)     payment for such service provided is received by the service provider in convertible foreign exchange; (ii) such ....

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....n of any taxable service shall be treated as export of service when the following conditions are satisfied, namely:- (a) such service is delivered outside India and used outside India; and (b) payment for such service provided outside India is received by the service provider in convertible foreign exchange. Explanation.- For the purposes of this rule "India" includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S.O. 429(E), dated the 18th July, 1986 and S.O. 643(E), dated the 19th September 1996"] 3. For the brackets, letters and word "(zzzh) and (zzzr)", the brackets, letters and word....

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....18th July, 1986 and  S.O.643(E), dated the 19th September, 1996." This explanation was again substitute vide Notification No. 06/2010-Service Tax dated 27-2-1010, before substitution it was read as, "Explanation.-For the purposes of this rule "India" includes the installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India." 9. For the letters and word "(d),(zzzc) and (zzzr)",the brackets, letters and word "(d),(zzzc),(zzzr) and (zzzzm)" have substituted vide Notification No. 38/2009-Service Tax dated 23-9-2009 10. Inserted vide Notification No. 06/2010-Service Tax dated 27-2-2010 11. Omitted vide Notification No. 06/2010-Service Tax dated 27-2-2010, earlier it wa....