(1)The provision of any service provided or agreed to be provided shall be treated as export of service when, -(a)The provider of service is located in the taxable territory,(b)The recipient of the service is located outside India,(c)The service is not a service specified in the section 66D of the Act,(d)The place of provision of the service is outside India,(e)The payment for such services has been received by the provider of service in convertible foreign exchange, and(f)The provider of service and recipient of service are not merely establishments of a distinct person in accordance with item (b) of Explanation 3 of clause (44) of section 65B of the Act.
