9911796707
TMI BlogTaxable services provided from outside India and received in India.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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)", t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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