Notification No. 30/2007 – Service Tax, dated 22-05-2007

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Export of Services (Second Amendment) Rules, 2007

New Delhi, the Date:  22^nd May, 2007

1 Jyaistha, 1929 (Saka)

Notification  No. 30/2007 – 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 (Second Amendment) Rules, 2007.

(2) They shall come into force on the 1^st day of June, 2007.

2. In the Export of Services Rules, 2005, in rule 3,-

(i) in sub-rule (1), in clause (i), for the brackets, letters and word “(zzzh) and (zzzr)”, the brackets, letters and word “(zzzh), (zzzr), (zzzy), (zzzz) and (zzzza)” shall be substituted;

(ii) in sub-rule (2), in clause (b), the words “provided outside India” shall be omitted.

[F. No. B1/16/2007-TRU]

(G.G. Pai)

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. 2/2007-Service Tax, dated the 1^st March, 2007 vide number G.S.R. 156(E), dated the 1^st March, 2007.