9.47
"Service Provider" means a person providing
(i) Supply of a ‘service’ from India to any other country;
(ii) Supply of a ‘service’ from India to the service consumer of any other country in India; and
(iii) Supply of a ‘service’ from India through commercial or physical presence in the territory of any other country.
(iv)Supply of a ‘service’ in India relating to exports paid in free foreign exchange or in Indian Rupees, which are otherwise considered as having been paid for in free foreign exchange by RBI.
(Paragraph 9.47(iv) has been amended vide NTF. No. 28/2003, DT. 28/01/2004)
[OLD -
(iv) Supply of a ‘service’ in India relating to exports paid in free foreign exchange. ]
Presented by eximkey.com