Amendments in Import of Services Rules, 2006

[Service Tax Notification No. 37 dated 25^th April 2011]

In exercise of the powers conferred by sections 93 and 94 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) (Third Amendment) Rules, 2011.

(2) They shall come into force on the 1st day of May, 2011.

2. In the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, in rule 3, in clause (i), for the brackets, letters and words “(zzzzm) and (zzzzu)”, the brackets, letters and word “(zzzzm), (zzzzu), (zzzzv) and (zzzzw)” shall be substituted;

[F. No. 334/03/2011-TRU]