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April 2008

Export of Services (Amendment) Rules, 2008 : Notification No. 5/2008-Service Tax, dated 1-3-2008.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi
Chartered Accountants
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Service tax

5 Export of Services (Amendment) Rules, 2008 : Notification No. 5/2008-Service Tax, dated 1-3-2008.

Export of service rules have been amended to consider services including management, maintenance or repair, technical testing and analysis and technical inspection and certification services which are provided remotely through Internet or an electronic network including a computer network or any other means, in relation to any goods or materials or any immovable property, situated outside India at the time of provision of service, whether or not partly performed in India, shall be treated as performed outside India and treated as export of service.

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