Practice
26 Points
Joined January 2010
Scenerio has changed after POPS rules, you can't categorize a service flatly as export of service merely on the baisis of foreign exchange.
Read the defination of export of service Rule 6 A Service tax rules, finance act 1994
(d) The place of provision of the service is outside India;
and as per place of provision of services
Rule 9 of The Place of Provision of Service Rules, 2012 - Place of provision of Specified Services: - The place of provision of following services shall be the location of the service provider: - a) Services provided by a banking company, or a financial institution, or a nonbanking financial company, to account holders;
b) Online information and database access or retrieval services;
c) Intermediary services;
d) Service consisting of hiring of all means of transport other than,- i. Aircrafts; and ii. vessels except yachts up to a period of one month.
So please give some justifiactions to support your answer