No. 6/2008-Service Tax
New Delhi the 1st March, 2008
11 Phalguna, 1929 (Saka)
G.S.R. (E).– 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, 2008.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, in rule 3, in clause (ii), after the proviso, the following proviso shall be inserted, namely:–
“Provided further that where the taxable services referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as the taxable service performed in India;”.
Under Secretary to the Government of India
[F. No. 334/1/2008-TRU]
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