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Export of service

CA CS Akashdeep Singh (Practicing CA) (1394 Points)

06 January 2010

What is a meaning of "Provided from India and used outside India" in the context of Export of service?

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4 Replies

Amir (Learner) (4016 Points)
Replied 07 January 2010

Dear AKSHADEEP,

Notification No. 2/2007 - The words "Provided from India and used outside India" were substituted for the words "Delivered outside India & used outside India"

THEREBY THE CONDITION THAT THE SERVICE SHOULD BE DELIVERED OUTSIDE INDIA HAS BEEN DISPENSED WITH..

The reason is that in the past people has adopted different views like-if services are to be delivered outside india then it should not be called as "Export of Service" rather "Services provided Outside India"

The term Export is used for goods which are to be tranported from one country to another..Since NOT ALL THE SERVICES CAN BE OF THAT KIND THEREFORE AS A MEASURE OF SIMPLICITY THESE WORDS WERE INTRODUCED..

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CA CS Akashdeep Singh (Practicing CA) (1394 Points)
Replied 07 January 2010

Can u clarify such point with respect to Business Exhibition or Event Management Service?

Amir (Learner) (4016 Points)
Replied 07 January 2010

Brother

Can u plz explain on which point u want details regarding the services u have mentioned.

CA Jimmit D Mehta (Employed) (494 Points)
Replied 08 January 2010

Originally posted by : Amir
	Dear AKSHADEEP, Notification No. 2/2007 - The words "Provided from India and used outside India" were substituted for the words "Delivered outside India & used outside India" THEREBY THE CONDITION THAT THE SERVICE SHOULD BE DELIVERED OUTSIDE INDIA HAS BEEN DISPENSED WITH.. The reason is that in the past people has adopted different views like-if services are to be delivered outside india then it should not be called as "Export of Service" rather "Services provided Outside India" The term Export is used for goods which are to be tranported from one country to another..Since NOT ALL THE SERVICES CAN BE OF THAT KIND THEREFORE AS A MEASURE OF SIMPLICITY THESE WORDS WERE INTRODUCED..