Amends Export of Services Rules, 2005 vide Notification No. 36/2011 – Service Tax

New Delhi, the 25th April, 2011

Notification No. 36/2011 – Service Tax

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 (Third Amendment) Rules, 2011.

(2) They shall come into force on the 1^st day of May, 2011.

2. In the Export of Services Rules, 2005, in rule 3, in sub-rule (1), in clause (i), for the brackets, letters and words “(zzzzm) and (zzzzu)”, the brackets, letters and word “(zzzzm), (zzzzu), (zzzzv) and (zzzzw)” shall be substituted;

[F. No. 334/03/2011-TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

Note.-  The principal rules were notified vide notification no. 9/2005-Service Tax, dated the 3rd March 2005 and published in the Gazette of India, Extraordinary vide number G.S.R. 151(E), dated the 3^rd March 2005 and were last amended vide notification No. 22/2011-Service Tax, dated the 31^st March, 2011 vide number G.S.R. 280 (E), dated the 31^st March, 2011.

Related posts:

1. Amendments in the Export of Services Rules, 2005 vide Notification No. 22/2011 – Service Tax
2. Service tax circular amending rule 3 of Export of Services Rules, 2005 to change the category of certain services from one to the other
3. Amendment in the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 vide Notification No. 23/2011 – Service Tax
4. New services notified through the Finance Act 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006
5. Amendment in the Service Tax (Determination of Value) Rules, 2006 vide Notification No. 24/2011 – Service Tax