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of <h1>Amendment Expands Service Tax Scope to Include Installations in India's Continental Shelf and Economic Zone</h1> The Taxation of Services (Provided from outside India and Received in India) Amendment Rules, 2009, were issued by the Central Government under sections 93 and 94 of the Finance Act, 1994. Effective from their publication date, these amendments modify the 2006 rules by redefining 'India' to include installations, structures, and vessels within India's continental shelf and exclusive economic zone. This amendment clarifies the geographical scope for service tax applicability on services provided from outside and received in India. The original rules were established in 2006 and last amended in 2008.
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