No condition under Export of Service Rules, 2005 that services performed in India would not qualify as export of service

IBM India Private Limited Vs C.C.E. & S.T.-Bangalore-ltu (CESTAT Bangalore)

Admittedly the appellants are providing the services to their foreign company situated outside India and their parent company does not have any commercial or industrial establishment or any office in India and the services by appellant are provided in relation to provision of service recipient i.e. IBM WTC. Further we find that the appellant satisfied all the conditions that are required under the Export of Service Rules, 2005. Further we find th

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