Rule 6A Export of Services
(1) The provision of any service provided or agreed to be provided shall b e treated as export of service when, -
(a) The provider of service is located in the taxable territory,
(b) The recipient of the service is located outside India,
(c) The service is not a service specified in the section 66D of the Act,
(d) The place of provision of the service is outside India,
(e) The payment for such services has been received by the provider of service in convertible foreign exchange, and
(f) The provider of service and recipient of service are not merely establishments of a distinct person in accordance with item (b) of Explanation 3 of clause (44) of section 65B of the Act.
(2) Where any service is exported, the Central Government may, by notification, grant rebate of service tax or duty paid on input services or inputs, as the case may be, used in providing such service and the rebate shall be allowed subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. |