Service tax on technical services rendered abroad?

The nature of service provided determines whether it is considered ot have been provided in India or exported. Place of immovable propeprty, perfromance of service, place of event and other rules apply.

The technical services under the present POPSR could come under rule 3 - default rule as it is a business support type of outsourcing. Depending on the recipeint tax is determined. Therefore where recipeint is outside India not liable to ST.

Under GST as per the place of supply rules also they would be said to be outside India.

Many thanks Sir. I understand business outsourcing falls under Rule 3, however, would it be possible to throw light on Rule 9 of POPSR. Does service of online information and database access or retrieval services fall under the definition of business outsourcing? In that case what would be the applicability of service tax?