Prior to 27-2-2010, services provided by foreign subsidiary to foreign clients of Indian-Co. not dee

Service Tax : For period prior to 27-2-2010, services provided outside India by a foreign subsidiary of Indian holding company to foreign clients of Indian holding company do not amount to export of services by Indian company, as services are not "provided from India" as per Rule 3(2)(a) of Export of Services Rules, 2005