Amends Export of Service Rules, 2005, w.e.f. 16-06-2005

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.... (32 of 1994), the Central Government hereby makes the following rules to amend the Export of Services Rules, 2005, namely :-                  1. (1) These rules may be called the Export of Services (Amendment) Rules, 2005.   (2) They shall come into force on the 16th day of June, 2005.  2. In t....

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....)" shall be substituted; (b) after the first proviso, the following proviso shall be inserted, namely:-  "Provided further 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 prov....