Government of India
Ministry of Finance
Department of Revenue

Notification No.23/2011 – Service Tax

New Delhi, 31^st March, 2011

G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94 read with section 66A of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following rules further to amend the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, namely :-

1. (1) These rules may be called the Taxation of Services (Provided from Outside India and Received in India) Amendment Rules, 2011.
   
   (2) They shall come into force on the 1^st day of April, 2011.
   
   
2. In the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, in rule 3, in clause (ii), in the second proviso, the brackets and letters “(zzh)” shall be omitted.

(SAMAR NANDA)
Under Secretary to the Government of India
[F. No. 334/3/2011-TRU]

Note.- The principal rules were notified vide notification no. 11/2006-Service Tax, dated the 19^th April, 2006, published in the Gazette of India, Extraordinary vide number G.S.R. 227(E), dated the 19^th April, 2006 and last amended vide notification No.13/2011-Service Tax, dated the 1^st March, 2011, vide number G.S.R.170 (E), dated the 1^st March, 2011.