Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
North Block, New Delhi,
21st September, 2010.
Circular No. 129/11/2010-ST
To
Director General (Service Tax),
Director General (Central Excise Intelligence)
Director General (Audit)
Chief Commissioner of Central Excise and Service Tax (All)
Commissioner of Central Excise and Customs (All)
Commissioner of Central Excise and Service Tax (All)
Commissioner of Service Tax (All)
Madam/Sir,
Subject: New services notified through the Finance Act 2010 (14 of 2010) and
classification under the Export of Services Rules 2005 and Taxation of Services
(Provided from Outside India and Received in India) Rules, 2006– regarding
It has been brought to the notice of the Board that the service tax payers have
raised doubts in determining the Export/Import of the new services introduced
vide the Finance Act 2010(14 of 2010), as they have not been notified under the
respective categories of services enlisted under the Export of Services Rules
2005 and Taxation of Services (Provided from Outside India and Received in
India) Rules, 2006.
- It is to inform that as all the new services notified through the Finance Act
2010 (14 of 2010) falls in category (iii) of clause (3) of services listed in
the Export of Services Rules 2005 and Taxation of Services (Provided from
Outside India and Received in India) Rules, 2006, (residual category), no
notification regarding individual classification was issued.
- Trade Notice/Public Notice may be issued accordingly.
Yours faithfully,
(Prashant Kumar)
Under Secretary (TRU)
F.No.354/141/2010-TRU