TMI BlogExport of taxable serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzi), (zzl), (zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzk), (zzzzl) and (zzzzo) 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; 5 [Provided further that where the taxable services referred to in sub-clauses (zzg) 15 [***] and (zzi) of clause (105) of section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated outside India at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice shall be treated as export of taxable service subject to the condition that the tangible goods supplied for use are located outside India during the period of use of such tangible goods by such recipient.] 2 [(2) The provision of any taxable service specified in sub-rule (1) shall be treated as export of service when the following conditions are satisfied, namely:- 12 (***) (b) payment for such service 4 (***) is received by the service provider in convertible foreign exchange. 8 [ Explanation.- For the purposes of this rule "India" includes the installations structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospectin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de India, it shall be considered to have been performed outside India; (iv) 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. (3) in relation to taxable services, other than,- (i) the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government of India in the Ministry of External Affairs Nos. S.O.429 (E), dated the 18th July, 1986 and S.O.643(E), dated the 19th September 1996." (i). For the word, brackets and letters "and (zzq)", the brackets, letters and word ", (zzq), (zzza), (zzzb), (zzzc) and (zzzh)" has been substituted vide Notification No. 28/2005 dated 7/6/2005 (ii). Has been inserted vide Notification No. Supra (iii). For the word, brackets and letters "and (zzy)", the brackets, letters and word ", (zzy), (zzzd), (zzze) and (zzzf)" has been substituted vide Notification No. Supra (iv). Has been inserted vide Notification No. Supra (v). For the word, brackets and letters "and (zzy)", the brackets, letters and word ", (zzy), (zzza), (zzzb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 30/2007 dated 22/5/2007 5. In sub-rule (1), in clause (ii), after the proviso, second proviso has bee inserted vide notification no. 5/2008 ST dated 1-3-2008 6. In clause (ii), for the brackets, letters and word "(zzzf) and (zzzp)", the brackets, letters and word "(zzzf), (zzzp), (zzzzg), (zzzzh) and (zzzzi)" substituted vide notification no. 20/2008 dated 10-5-2008 w.e.f. 16-5-2008. For the letters and word "(zzzzh) and (zzzzi)", the brackets, letters and word "(zzzzh), (zzzzi), (zzzzk), and (zzzzl)" have substituted vide Notification No. 38/2009-Service Tax dated 23-9-2009 7. in clause (iii), after the proviso, the second proviso inserted vide notification no. 20/2008 dated 10-5-2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. Substituted vide notification no. 12/2011 ST dated 1.3.2011 w.e.f. 1.4.2011, before it was read as, (ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), 11 [*], (n), (o), 11 [***], (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv),(zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), 6 (zzzf), (zzzp), (zzzzg), (zzzzh), (zzzzi), (zzzzk), and (zzzzl)" of clause (105) of section 65 of the Act, be provision of such services as are performed outside India: 15. The brackets and letters (zzh) omitted by Notification no. 22/2011 ST dated 31.3.2011 16. Insert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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