Export of Taxable Services – Technical Testing and Analysis – II

[Service Tax Notification No. 23 dated 31st March 2011]

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, in clause (ii), in the second proviso, the brackets and letters “(zzh)” shall be omitted.

[F. No. 334/3/2011-TRU]