9.53
DEFINITIONS
"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 service consumer of any other country in India; and
(iii) Supply of a ‘service’ from India through commercial or physical presence in 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 being paid for in free foreign exchange by RBI.