Para 9.47
- Document type
- Policy
- Reference no.
- 47
- Dated
Definition
9.47
"Service Provider" means a person providing
"Service Provider" means a person providing
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(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. ]