Notification No. 25/2009-Service Tax, dated 19-8-2009
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, 2009.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Export of Services Rules, 2005, in rule 3, for the Explanation the following Explanation shall be substituted, namely:–
“Explanation. –For the purposes of this rule “India” includes the installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India.”;
For details analysis on the above from Service Tax Expert C.A. Llalit Munoyat about Export of services (Amendment) Rules, 2009 refer our following earlier post on the same:-