Learner
4016 Points
Joined December 2009
Dear AKSHADEEP,
Notification No. 2/2007 - The words "Provided from India and used outside India" were substituted for the words "Delivered outside India & used outside India"
THEREBY THE CONDITION THAT THE SERVICE SHOULD BE DELIVERED OUTSIDE INDIA HAS BEEN DISPENSED WITH..
The reason is that in the past people has adopted different views like-if services are to be delivered outside india then it should not be called as "Export of Service" rather "Services provided Outside India"
The term Export is used for goods which are to be tranported from one country to another..Since NOT ALL THE SERVICES CAN BE OF THAT KIND THEREFORE AS A MEASURE OF SIMPLICITY THESE WORDS WERE INTRODUCED..