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Chapter - 9
Clause - 9.53
 

"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 being paid for in free foreign exchange by RBI..

 
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