TMI BlogExport of ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Export of Services X X X X Extracts X X X X X X X X Extracts X X X X ..... ? Reply By Pradeep Khatri: The Reply: Export of services shall now be governed by new provisions in the service tax rule 1994. namely rule 6A. The essential requisites before a service can be desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated as export service are: •It must be a service as defined under sub-section 44 of section 65B •by a service provider located in the taxable territory •to a service receiver loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted outside India •the service is not a service specified in the negative list •the place of provision of the service is outside India •the payment for such service is received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service provider in convertible foreign exchange •the service provider and service receiver are not merely establishments of a distinct person by virtue of item (b) of Explanation 2 of clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 of section 65B of the Act
The answer to all questions above must be yes to avail the status of export of service. X X X X Extracts X X X X X X X X Extracts X X X X
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