Rule 3 - Taxable services provided from outside India and received in India. - Taxation of Services (Provided from Outside India and received in India) Rules, 2006

3. Taxable services provided from outside India and received in India .- Subject to section 66A of the Act, the taxable services provided from outside India and received in India shall, in relation to taxable services- (i) specified in sub-clauses (d), 6 (m), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), 1 (zzzh), (zzzr), (zzzy), (zzzz), (zzzza), (zzzzm), 8 (zzzzu), 10 (zzzzv) and (zzzzw) of clause (105) of section 65 of the Act, be such services as are provided or to be provided in relation to an immovable property situated in India; 9 [(ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (n), (o), (w), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzi), (zzl), (zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of section 65 of the Act, be such services as are performed in India:] Provided that where such taxable service is partly performed in India, it shall be treated as performed in India and the value of such taxable service shall be determined under section 67 of the Act and the rules made thereunder; 2 Provided further that where the taxable services referred to in sub-clauses (zzg) 10 [***] 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; (iii) specified in clause (105) of section 65 of the Act, but excluding- (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses 5 (d),(zzzc),(zzzr) and (zzzzm) does not relate to immovable property; and (c) those specified in clause (ii) of this rule, be such services as are received by a recipient located in India for use in relation to business or commerce. 4 [ Provided that where the taxable service referred to in sub-clause (zzzzj) of clause (105) of section 65 of the Act is received by a recipient located in India, then such taxable service shall be treated as taxable service provided from outside India and received in India subject to the condition that the tangible goods supplied for use are located in India during the period of use of such tangible goods by such recipient.] ************************* Notes :- 1. For the brackets, letters and word "(zzzh) and (zzzr)", the brackets, letters and word "(zzzh), (zzzr), (zzzy), (zzzz) and (zzzza)" have been substituted vide Notification No. 31/2007 dated 22/5/2007 with effect from 1st day of June, 2007. For the letter and words "(zzzz) and (zzzza)", the brackets, letters and word "(zzzz), (zzzza), and (zzzzm)" have been substituted vide Notification No. 37/2009-Service Tax dated 23-9-2009. 2. Second proviso to rule 3(ii) has been inserted vide notification no. 6/2008 ST dated 1/3/2008 3. in clause (ii), for the brackets, letters and word "(zzzf) and (zzzp)", the brackets, letters and word "(zzzf), (zzzp), (zzzzg), (zzzzh) and (zzzzi)" substituted vide notification no. 21/2008 dated 10-5-2008 w.e.f. 16-5-2008. For the letters and word "(zzzzh) and (zzzzi)", the brackets, letters and word "(zzzzh), (zzzzi), (zzzzk), and (zzzzl)" have been substituted vide Notification No. 37/2009-Service Tax dated 23-9-2009. 4. In clause (iii), the proviso inserted at the end vide notification no. 21/2008 dated 10-5-2008 w.e.f. 16-5-2008. 5. In clause (iii)(b), for the brackets, letters and word "(d),(zzzc) and (zzzr)", the brackets, letters and word "(d),(zzzc),(zzzr) and (zzzzm)" have been substituted vide Notification No. 37/2009-Service Tax dated 23-9-2009. 6. Inserted vide Notification no. Notification No. 16/2010-Service Tax dated 27-2-2010 7. Omitted Notification no. Notification No. 16/2010-Service Tax dated 27-2-2010 , before omission these entries were "(m), (s), (t), (u)" 8. Inserted vide notification no. 13/2011 ST dated 1.3.2011 , w.e.f. 1.4.2011. 9. Substituted vide notification no. 13/2011 ST dated 1.3.2011 ,w.e.f. 1.4.2011 before it was read as, (ii) specified in sub-clauses (a), (f), (h),(i), (j), (l), 7 [*], (n), (o), 7 [***], (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), 3 (zzzf), (zzzp), (zzzzg), (zzzzh), (zzzzi), (zzzzk), and (zzzzl) of clause (105) of section 65 of the Act, be such services as are performed in India: 10. the brackets and letters (zzh) omitted by notification no. 23/2011 ST dated 31.3.2011 11. Inserted vide notification no. 37/2011 ST dated 25-4-2011 w.e.f. 1.5.2011