(2)[ The provision of any taxable service specified in sub-rule (1) shall be treated as export of service when the following conditions are satisfied, namely:-(a)such service is provided from India and used outside India; and(b)payment for such service [x x x] is received by the service provider in convertible foreign exchange.Explanation. - For the purposes of this rule "India" includes the designated areas in the continental shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S.O. 429(E), dated the 18th July, 1986 and S.O. 643(E), dated the 19th September, 1996.] [As amended by Notification No.2/2007 Service Tax dated 01.03.2007]
