|
Government of India
Ministry of Finance
Department of Revenue
Notification No. 16/2010-Service Tax
New Delhi, the 27th February, 2010
G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94, read
with section 66A of the Finance Act, 1994 (32 of 1994), the Central Government
hereby makes the following rules further to amend the Taxation of Services
(Provided from outside India and Received in India) Rules, 2006, namely :-
1. (1) These rules may be called the Taxation of Services (Provided from outside
India and Received in India) Amendment Rules, 2010.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Taxation of Services (Provided from outside India and Received in
India) Rules, 2006,
(A) in rule 2, for clause (e), the following clause shall be substituted,
namely:-
‘(e) “India” includes the installations, structures and vessels located in the
continental shelf of India and the exclusive economic zone of India, for the
purposes of prospecting or extraction or production of mineral oil and natural
gas and supply thereof.’.
(B) in rule 3,-
(i) in clause (i), for the words, brackets and letter “sub-clauses (d)”, the
words, brackets and letters “sub-clauses (d), (m)” shall be substituted;
(ii) in clause (ii), the brackets and letters “(m), (s), (t), (u)” shall be
omitted.
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification
no. 11/2006-Service Tax, dated the 19th April, 2006, published in the Gazette of
India, Extraordinary, vide number G.S.R. 227(E), dated the 19th April, 2006 and
last amended vide notification No.22/2009-Service Tax, dated the 7th July, 2009,
published on the Gazette of India vide number G.S.R. 494 (E), dated the 7th
July, 2009.
|