Notification No. 06/2010-Service Tax, New Delhi, the 27th February, 2010

G.S.R. -(E).- In exercise of the powers conferred by section 93 and of section 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, 2010. (2) They shall come into force on the date of their publication in the Gazette of India.

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

(A) in sub-rule (1),-

(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.

(B) in sub-rule (2),-

(i) clause (a) shall be omitted;

(ii) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-

‘Explanation.- For the purposes of this rule “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.”.

[F. No. 334/1/2010-TRU]

(Prashant Kumar)

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. 15 1(E), dated the 3rd March 2005 and were last amended vide notification No.38/2009- Service Tax, dated the 23rd September, 2009, vide number G.S.R. 695 (E), dated the 23rd September, 2009.

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  1. Sneha says:

    Do Service Tax category “INFORMATION TECHNOLOGY SOFTWARE SERVICE” is covered under Rule 3 ie whether on performance basis or not.


  2. Balachandar Natarajan says:

    Applicability of Service tax on whole amount of the bill

    Normally, all reimbursement of expenses or cross charges are subject to Service tax. The only exception to the above is “Pure Agent”. If one can establish that certain expenses are incurred on behalf of somebody, then the same can be excluded for computing Service tax. For example, stamp paper purchased by a vendor on behalf of a client need not be included in the Gross value on which service tax is payable.

    While penalty can be established on the basis of “Pure Agent” concept, other two exceptions would require proper documentation to claim exclusion.

  3. Balachandar Natarajan says:

    Service tax on transport before export of goods

    Various Courts and Tribunals have held that the “Place of removal” is extended upto Port in case of export of goods. Accordingly, Service tax would be payable on GTA and Cevnat Credit can be availed on the same since the same would qualify as input service.

    Exporter who is operating outside the Cenvat credit regime only need to explore refund / exemption route which is cumbersome.

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