NOTIFICATION NO. 12/2011 – SERVICE TAX, DATED 1-3-2011

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, 2011.

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

2. In the Export of Services Rules, 2005, in rule 3, in sub-rule (1),—

(i)   in clause (i), for the brackets, letters and word “(zzzza), and (zzzzm)”, the brackets, letters

and word “(zzzza), (zzzzm) and (zzzzu)” shall be substituted;

(ii)   in clause (ii), for the portion beginning with the brackets, figures and words “specified” and ending with the words “as are performed outside India”, the following shall be substituted, namely :—

“(ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (n), (o), (w), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzi), (zzl), (zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of section 65 of the Act, be provision of such services as are performed outside India:”

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