No Individual Notification
Required for New Services Notified through Finance Act, 2010
[Service Tax
Notification No. 129 dated 21st September 2010]
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.
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.
2. 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.
F.No.354/141/2010-TRU