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Export of Service Rules, 2005
- These rules determine the export of services from India to a location outside India.
- Exports are not liable to by service taxed subject to fulfillment of conditions based on category of taxable service
Circular No. 141/10/2011-TRU, Dated 13-5-2011: Applicability of the provisions of the Export of Services Rules, 2005 in certain situations