Dear all.
this is with regards to the meaning of "performance" as per "Export of Service rules, 2005". One of the conditions with regards to Export of Service rules, 2005 is that the performance should be partly or wholly performed outside India.
So, if say testing services are been performed outside India and only report has been sent to India then whether it can be held that mere delivery of report in India and on the grounds that without delivery of report the performance cannot said to be completed. Hence can we say that delivery of report in India would mean that services are been partly performed in India.
This will be important with regards to Import of service Rules also.
CAclubindia
