NOTIFICATION
09/2005-SERVICE
TAX, Dated : March 3, 2005
G.S.R. (E).- In exercise of the powers conferred by sub-section
(1) and sub-section (2) of section 94 of the Finance Act, 1994 (32
of 1994), the Central Government hereby makes the following rules,
namely:-
1. Short title and commencement.- (1) These rules may be called
the Export of Services Rules, 2005.
(2)
They shall come into force on the 15th day of March, 2005.
2.
Definitions.- In these rules, unless the context otherwise requires,-
(a)
“Act” means the Finance Act, 1994 (32 of 1994);
(b)
“input” shall have the meaning assigned to it in clause
(k) of rule 2 of the CENVAT Credit Rules, 2004;
(c)
“input service” shall have the meaning assigned to it
in clause (l) of rule 2 of the CENVAT Credit Rules, 2004.
3. Export of taxable service.- The export of taxable service shall
mean,-
(1)
in relation to taxable services specified in sub-clauses (d), (p),
(q), (v) and (zzq) of clause (105) of section 65 of the Act, such
taxable services as are provided in relation to an immoveable property
which is situated outside India;
(2) in relation to taxable services specified in sub-clauses (a),
(f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x),
(y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt),
(zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi),
(zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw),
(zzx) and (zzy) of clause (105) of section 65 of the Act, such services
as are performed outside India:
Provided that if such a taxable service is partly performed outside
India, it shall be considered to have been performed outside India;
(3) in relation to taxable services, other than,-
(i)
the taxable services specified in sub-clauses (a), (f), (h), (i),
(j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x),
(y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt),
(zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi),
(zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv),
(zzw), (zzx) and (zzy); and
(ii)
the taxable service specified in sub-clause (d) as are provided
in relation to an immoveable property, of clause (105) of section
65 of the Act,-
(i) such taxable
services which are provided and used in or in relation to commerce
or industry and the recipient of such services is located outside
India:
Provided that
if such recipient has any commercial or industrial establishment
or any office relating thereto, in India, such taxable services
provided shall be treated as export of services only if-
(a) order for
provision of such service is made by the recipient of such service
from any of his commercial or industrial establishment or any office
located outside India;
(b) service
so ordered is delivered outside India and used in business outside
India; and
(c) payment
for such service provided is received by the service provider in
convertible foreign exchange;
(ii)
such taxable services which are provided and used, other than in
or in relation to commerce or industry, if the recipient of the
taxable service is located outside India at the time when such services
are received.
Explanation.- For the purposes of this rule “India”
includes the designated areas in the Continental Shelf and Exclusive
Economic Zone of India as declared by the notifications of the Government
of India in the Ministry of External Affairs Nos. S.O.429(E), dated
the 18th July, 1986 and S.O.643(E), dated the 19th September 1996.
4. Export without payment of service tax.- Any service, which is
taxable under clause (105) of section 65 of the Act, may be exported
without payment of service tax.
5. Rebate of service tax.- Where any taxable service is exported,
the Central Government may, by notification, grant rebate of service
tax paid on such taxable service or service tax or duty paid on
input services or inputs, as the case may be, used in providing
such taxable service and the rebate shall be subject to such conditions
or limitations, if any, and fulfillment of such procedure, as may
be specified in the notification.
[F. No. B2/4/2004-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
|
