exported taxable service "exported taxable service"-(Deleted) [Am. Act 1182 - Prior text read - ""exported taxable service" (a) in relation to the provision of insurance policies for the coverage of the international transportation of goods, means where the insurance policies are provided to cover risks relating to the transportation of goods- (i) from a place outside Malaysia to a place outside Malaysia; (ii) from a place within Malaysia to a place outside Malaysia; or (iii) from a place outside Malaysia to a place within Malaysia, and includes the provision of insurance policies to cover risks relating to the transportation of goods within Malaysia that forms part of the transportation referred to in subparagraphs (ii) and (iii) where the coverage is provided by the same person; (b) in relation to the provision of export credit insurance policies to local exporters, banks and investors, means where the export credit insurance policies are provided to cover risks outside Malaysia relating to the export of goods, services and investments; and (c) in any other case, means any taxable service supplied for and to a person in a country other than Malaysia, provided that the service is not supplied in connection with goods or land situated in Malaysia and the person is not in Malaysia at the time the service is performed;"] ACT 151 - SERVICE TAX ACT 1975 2. Interpretation.