Notification
No. 12/2011 – Service Tax
New Delhi, the 1st March, 2011
G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94 of the
Finance Act,
1994 (32 of 1994), the Central Government hereby makes the following rules
further to amend the
Export of Services Rules, 2005, namely :-
1. (1) These rules may be called the Export of Services (Amendment) Rules, 2011.
(2) They shall come into force on the 1st day of April, 2011.
2. In the Export of Services Rules, 2005, in rule 3, in sub-rule (1),-
(i) in clause (i), for the brackets, letters and word “(zzzza), and (zzzzm)”,
the brackets, letters
and word “(zzzza), (zzzzm) and (zzzzu)” shall be substituted;
(ii) in clause (ii), for the portion beginning with the brackets, figures and
words “specified”
and ending with the words “as are performed outside India”, the following shall
be
substituted,namely:-
“(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
provision of such
services as are performed outside India:”
Note.- The principal rules were notified vide notification no. 9/2005-Service
Tax, dated the 3rd
March, 2005, published in the Gazette of India, Extraordinary vide number G.S.R.
151(E), dated the
3rd March 2005 and last amended vide notification No.06/2010-Service Tax, dated
the 27th February,
2010, vide number G.S.R.150 (E), dated the 27th February, 2010.