Export of Services (Amendment) Rules, 2005
Date: 7th June, 2005
Notification No. 28/2005-Service Tax
In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Export of Services Rules, 2005, namely :–
1. (1) These rules may be called the Export of Services (Amendment) Rules, 2005.
(2) They shall come into force on the 16th day of June, 2005.
2. In the Export of Services Rules, 2005, in rule 3,-
(i) in sub-rule (1),-
(a) for the word, brackets and letters “and (zzq)”, the brackets, letters and word “, (zzq), (zzza), (zzzb), (zzzc) and (zzzh)” shall be substituted;
(b) the following proviso shall be inserted at the end, namely:-
“Provided 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.”;
(ii) in sub-rule (2),-
(a) for the word, brackets and letters “and (zzy)”, the brackets, letters and word “, (zzy), (zzzd), (zzze) and (zzzf)” shall be substituted;
(b) after the first proviso, the following proviso shall be inserted, namely:-
“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.”;
(iii) in sub-rule (3),-
(a) in clause (i), for the word, brackets and letters “and (zzy)”, the brackets, letters and word “, (zzy), (zzza), (zzzb), (zzzd), (zzze), (zzzf) and (zzzh)” shall be substituted;
(b) in clause (ii), for the brackets and letter “(d)”, the brackets, letters and word “(d) and (zzzc)” shall be substituted.
[F. No. B1/6/2005-TRU]
(Ajay)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification No. 9/2005-Service Tax, dated the 3rd March 2005 and published in the Gazette of India, Extraordinary vide number G.S.R.151 (E), dated the 3rd March 2005.
