TMI BlogExport of Services Rules, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... the 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 Finance Act, 1994 (32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 been performed outside India; (3) in relation to taxable services, other than,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rebate of service tax.- Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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