TMI BlogExport of taxable serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... i), (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 of provision of service, through internet or an electronic network including a computer network or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 prospecting or extraction or production of mineral oil and natural gas and supply thereof.]] ************************** Notes :- 1. Has been substituted vide Notification No. 13/2006 dated 19/4/2006, before it was read as, "3. Export of taxable service.- The export of taxable ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx) and (v)(zzy) (zzza), (zzzb), (zzzd), (zzze), (zzzf) and (zzzh); and (ii) the taxable service specified in sub-clause (vi)"(d) and(zzzc)" as are provided in relation to an immoveable property, of clause (105) of section 65 of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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), (zzzd), (zzze), (zzzf) and (zzzh)" has been substituted vide Notification No. Supra (vi). For the brackets and letter "(d)", the brackets, letters and word "(d) and (zzzc)" has been substituted vide Notification No. Supra 2. Has been substituted vide Notification No. 2/2007 dated 1/3/2007, before it was read as, ["The provision of any taxable service shall be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 w.e.f. 16-5-2008 8. Substituted vide Notification No. 25/2009-Service Tax dated 19-8-2009, before substitution it was read as, " Explanation.- For the purposes of this rule "India" includes the designated areas in the continental shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S.O. 429(E), dated the 18th July, 1986 and S.O.643(E), dated the 19th September, 1996." This explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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