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TMI BlogBudget 2011 - Service Tax - Amendments to Export of Services Rules, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... Budget 2011 - Service Tax - Amendments to Export of Services Rules, 2005 X X X X Extracts X X X X X X X X Extracts X X X X ..... ons is increasingly moving towards destination-based levy in respect of B2B services while origin-based levy is largely applicable to B2C services. In tune with this practice, certain services are bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng rearranged as follows: (i) Service provided by builders [section 65(105)(zzzzu)] is being added to sub-rule 1(i) and will thus be considered as exported, subject to compliance with other conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, if the immovable property is situated outside India. (ii) Rail travel agent [ 65(105) (zz)] and health check-up or preventive care [65(105)(zzzzo)] are being added to sub-rule 1(ii) and will thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s be considered as exported, subject to compliance with other conditions, when they are performed outside India; and (iii)Services of credit rating agency [65(105)(x)], market research agency [65(10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5)(y)], technical testing and analysis [65(105)(zzh)], transport of goods by air [65(105)(zzn)], goods transport agency [65(105)(zzp)], opinion poll [65(105)(zzs)] and transport of goods by rail [65(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05)(zzzp)] are being deleted from sub-rule 1(ii) and thus the additional condition of performance outside India will stand removed. Thus they will be considered as exported, subject to compliance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant conditions, if the recipient is located abroad. X X X X Extracts X X X X X X X X Extracts X X X X
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