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<h1>2006 Rules on Taxing Overseas Services in India: Key Framework and Obligations for Service Recipients</h1> The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, established by the Central Government under the Finance Act, 1994, define the taxation framework for services provided from outside India and received within the country. These rules specify which services are taxable, particularly those related to immovable property in India or services performed in India. They also outline the registration and tax payment obligations for recipients of such services. The rules clarify that these services are not considered output services for availing CENVAT credit. These rules were later superseded by a 2012 notification.