According to the ‘Education Guide’ released by the Central Board of Excise and Customs (CBEC) on 20th June 2012, export of services shall now be governed by new provisions in the Service Tax Rules 1994, namely rule 6A. The essential requisites for a service to be designated as an export service are:
It must be a service as defined under sub-section 44 of section 65B
It must be provided by a service provider located in the taxable territory
It must be provided to a service receiver located outside India
It must not be a service specified in the negative list
It must be provided at a place that is outside India
The payment for such service is received by the service provider in convertible foreign exchange
The service provider and service receiver are not merely establishments of a distinct person by virtue of item (b) of Explanation 2 of clause 44 of section 65B of the Act.
The answer to all questions above must be yes to avail the status of export of service, says the CBEC.