Amends Export of Services Rules, 2005

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....ent hereby makes the following rules further to amend the Export of Services Rules, 2005, namely:- 1. (1) These rules may be called the Export of Services (Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Export of Services Rules, 2005 (hereinafter referred to as the said rules), in the preamble, for the words, brac....

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....zzh), (zzi), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf) and (zzzp) 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; (iii) specified in clause (105) of section....

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....m any of his commercial establishment or office located outside India. (2) The provision 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 exch....