Export of Services Rules, 2005

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....he Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:-  1.  Short title and commencement.- (1) These rules may be called the Export of Services Rules, 2005. (2) They shall come into force on the 15th day of March, 2005. 2.  Definitions.- In these rules, unless the context otherwise requires,- (a)  "Act" means the....

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....zq), (zr), (zt),  (zu), (zv),  (zw), (zza), (zzc), (zzd),   (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy) of clause (105) of section 65 of the Act, such services as are performed outside India:  Provided that if such a taxable service is partly performed outside India, it shall be considered to have bee....

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....p;   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; ....