Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

April 2009

Export of Services Rules, 2005 applicable when benefits accrue outside India Circular No. 111/2009, dated 24-2-2009

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Nimesh Dedhia, Vijay Kewalramani
Chartered Accountants
Reading Time 1 mins
fiogf49gjkf0d

New Page 1

8 Export of Services Rules, 2005 applicable when
benefits accrue outside India Circular No. 111/2009, dated 24-2-2009 :


In terms of Rule 3(2)(a) of the Export of Services Rules
2005, a taxable service shall be treated as export of service if “such
service is provided from India and used outside India”. By this
Circular, it has been clarified that export of service may take place even
when all the relevant activities take place in India so long as the benefits
of these services accrue outside India.

Download PDF

You May Also Like

Reference from Commissioner, Nashik, seeking clarification in respect of levy of Service Tax on repair/renovation/widening of roads. Circular No. 110/2009, dated 23-2-2009

Reduction in Service Tax rate to 10% plus education cess. Notification No. 08/2009-Service Tax, dated 24-2-2009