Government of India
Ministry of Finance
Department of Revenue

New Delhi, 23^rd September, 2009

Notification No. 38/2009 – Service Tax

G.S.R. -(E).- In exercise of the powers conferred by section 93 and sub-section (1) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Export of Services Rules, 2005, namely :-

1.  (1) These rules may be called the Export of Services (Second Amendment) Rules, 2009.
   
   (2) They shall come into force on the date of their publication in the Gazette of India.
   
   
   
2.  In the Export of Services Rules, 2005, in rule 3, in sub-rule (1),-
   1. in clause (i), for the brackets, letters and word “(zzzz) and (zzzza)”, the brackets, letters and word “(zzzz), (zzzza), and (zzzzm)” shall be substituted;
      
   2. in clause (ii), for the brackets, letters and word “(zzzzh) and (zzzzi)”, the brackets, letters and word “(zzzzh), (zzzzi), (zzzzk), and (zzzzl)” shall be substituted; and
      
      
   3. in clause (iii), sub-clause (b), for the brackets, letters and word “(d),(zzzc) and (zzzr)”,the brackets, letters and word “(d),(zzzc),(zzzr) and (zzzzm)” shall be substituted.

[F. No. B1/1/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India

Note.- The principal rules were notified vide notification no. 9/2005-Service Tax, dated the 3rd March, 2005 and published in the Gazette of India, Extraordinary vide number G.S.R. 151(E), dated the 3rd March 2005 and were last amended vide notification No.25/2009-Service Tax, dated the 19 th August, 2009 vide number G.S.R. 583(E), dated the 19 th August, 2009.