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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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