Varying concept of Export of Service under ST law & FTP

Sir,
Author while expressing her concern for lack of synchronization for export of services in FTP and Service Tax law cited para 9.51 of FTP, where she mentioned para 9.51 as (ii) Supply of a ‘service' from India to service consumer(s) of any other country; (Mode 2-Consumption abroad). However amendment was made to para 9.51 through Notfn No.8/2015-20 FTP, to insert in India in para 9.51(ii)making it appear as under;
(ii) Supply of a ‘service’ from India to service consumer(s) of any other
country in India; (Mode 2 - Consumption abroad)......
So after the above amendment, it seems services are deemed to be exported from India even if a foreigner consumed services in India. Therefore, FTP provision is aligned with Place of Provision of Service Rules 2012 read with Rule 6A of STR in my view.

rrkothapally rrkothapally 23/08/2016