TMI BlogBudget 2011 - Service Tax - Amendments to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006X X X X Extracts X X X X X X X X Extracts X X X X ..... Budget 2011 - Service Tax - Amendments to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 X X X X Extracts X X X X X X X X Extracts X X X X ..... changes, as indicated in respect of Export of Services Rules, 2005, have been carried out by way of rearrangement of the stated services under respective sub- clauses of rule 3 of the Taxation of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices (Provided from Outside India and Received in India) Rules, 2006. 8.2 The changes will, inter-alia, make certain services taxable if the recipient of the service is located in India even when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service is performed outside India. In order to avoid inconvenience in respect of certain services, exemption has been granted vide notification 8/2011-ST to services of transportation of goods by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir or road or rail provided to a person located in India when the goods are transported from a place outside India to a destination outside India. Exemption has also been given vide notification 9/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-ST to the transportation of goods by air service to the extent air freight is included in the customs value of goods in order to avoid taxing this service twice. X X X X Extracts X X X X X X X X Extracts X X X X
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