The Central Government has issued a notification amending the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (Import Rules) to categorise the taxable services introduced by the Finance (No.2) Act, 2009, as follows –
- Legal Consultancy Services provided from outside India, in relation to immovable property shall be deemed to be import of services if the immovable property is situated in India.
- Legal Consultancy Services provided from outside India which are not in relation to immovable property shall be deemed to be import of services if the services are received by a recipient located in India for use in relation to business or commerce.
- Cosmetic and Plastic Surgery Services and Transportation of Coastal Goods and Goods Transported Through National Waterways and Inland Water Services shall be deemed to be import of services if such services are wholly or partly performed in India.
The amendment is effective from 23rd September 2009.
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Notification No. 37/2009 – Service Tax, Dated 23rd September, 2009
G.S.R. -(E).- In exercise of the powers conferred by section 93 and sub-section (1) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Taxation of Services (Provided from outside India and Received in India) Rules, 2006, namely :-
1. (1) These rules may be called the Taxation of Services (Provided from outside India and Received in India) Second Amendment Rules, 2009.
(2) They shall come into force on the date of their publication in the Gazette of India.
2. In the Taxation of Services (Provided from outside India and Received in India) Rules, 2006, in rule 3,-
- in clause (i), for the brackets, letters and word “(zzzz) and (zzzza)”, the brackets, letters and word “(zzzz), (zzzza), and (zzzzm)” shall be substituted;
- in clause (ii), for the brackets, letters and word “(zzzzh) and (zzzzi)”, the brackets, letters and word “(zzzzh), (zzzzi), (zzzzk), and (zzzzl)” shall be substituted; and
- in clause (iii), sub-clause (b), for the brackets, letters and word “(d),(zzzc) and (zzzr)”, the brackets, letters and word “(d),(zzzc),(zzzr) and (zzzzm)” shall be substituted.
[F.No.B1/1/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
