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This query is : Resolved
10 August 2014
rule 6A
10 August 2014
Rule 6A of Service Tax Rules, 1994:-
Export of service is now governed by rule 6A of Service Tax Rules which states that any service shall be treated as export of service if:-
1. The provider of service is located in taxable territory.
2. The receiver of service is located outside taxable territory.
3. The service is not a specified as service in section 66D of the Act.
4. The place of provision of service is outside India
5. The payment for such service has been received by the service provider of service in convertible foreign exchange, and
6. The provider of service and receiver of service are not merely establishments of distinct person in accordance with item (b) of explanation 3 of clause (44) of section 65B of the Act.
For more info check out article from below link--
https://www.caclubindia.com/articles/simplified-approach-to-export-of-services-rules-21307.asp#.U-eZfvmSzUs
Export of service is now governed by rule 6A of Service Tax Rules which states that any service shall be treated as export of service if:-
1. The provider of service is located in taxable territory.
2. The receiver of service is located outside taxable territory.
3. The service is not a specified as service in section 66D of the Act.
4. The place of provision of service is outside India
5. The payment for such service has been received by the service provider of service in convertible foreign exchange, and
6. The provider of service and receiver of service are not merely establishments of distinct person in accordance with item (b) of explanation 3 of clause (44) of section 65B of the Act.
For more info check out article from below link--
https://www.caclubindia.com/articles/simplified-approach-to-export-of-services-rules-21307.asp#.U-eZfvmSzUs
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