Notification
No. 13/2011 – Service Tax
New Delhi, the 1st 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 1st day of April, 2011.
2. In the Taxation of Services (Provided from Outside India and Received in
India) Rules, 2006,
in rule 3,-
(i) in clause (i), for the brackets, letters and word “(zzzza) and (zzzzm)”, the
brackets, letters
and word “(zzzza), (zzzzm) and (zzzzu)” shall be substituted;
(ii) in clause (ii), for the portion beginning with the brackets, figures and
words “specified”
and ending with the words “as are performed in India”, the following shall be
substituted,
namely:-
“(ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (n), (o), (w), (z),
(zb), (zc), (zi), (zj),
(zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf),
(zzg), (zzi), (zzl),
(zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg),
(zzzzh),
(zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of section 65 of the Act,
be such services
as are performed in India:”
Note.- The principal rules were notified vide notification no. 11/2006-Service
Tax, dated the 19th
April, 2006, published in the Gazette of India, Extraordinary vide number G.S.R.
227(E), dated the
19th April, 2006 and last amended vide notification No.16/2010-Service Tax,
dated the 27th February,
2010, published on the Gazette of India vide number G.S.R.160 (E),dated the
27th February, 2010.