Territorial scope of India expanded to include continental shelf and exclusive economic zone for service tax applicability. Amendment substitutes rule 2(e) to treat India as inclusive of installations, structures and vessels in the continental shelf and the exclusive economic zone, thereby expanding the territorial scope for application of the Taxation of Services (Provided from outside India and Received in India) Rules. The change is effected under powers conferred by the Finance Act and is effective on publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Territorial scope of India expanded to include continental shelf and exclusive economic zone for service tax applicability.
Amendment substitutes rule 2(e) to treat India as inclusive of installations, structures and vessels in the continental shelf and the exclusive economic zone, thereby expanding the territorial scope for application of the Taxation of Services (Provided from outside India and Received in India) Rules. The change is effected under powers conferred by the Finance Act and is effective on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
