Taxation of services from outside India: rules set the title, statutory authority and commencement upon Gazette publication. Rule 1 designates the instrument as the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, notes the Central Government's statutory authority under the Finance Act to make the rules by notification, and provides that the rules shall come into force on the date of their publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Taxation of services from outside India: rules set the title, statutory authority and commencement upon Gazette publication.
Rule 1 designates the instrument as the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, notes the Central Government's statutory authority under the Finance Act to make the rules by notification, and provides that the rules shall come into force on the date of their publication in the Official Gazette.
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