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

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..... 4 (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 the Export of Services Rules, 2005 , in rule 3 ,- (i) in sub-rule (1),- (a) for the word, .....

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..... - "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 provided is received by the service provider in convertible foreign exchange."; (iii) in sub-rule (3),- (a) .....

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