Rule 3 amendment expands enumerated service entries by substituting additional bracketed identifiers, broadening covered service descriptions. Amendment expands the scope of entries within rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 by substituting specified bracketed letter references in clause (i), clause (ii), and clause (iii)(b), thereby adding further referenced entries to the enumerations that determine which service descriptions are included under the rule.
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.
Rule 3 amendment expands enumerated service entries by substituting additional bracketed identifiers, broadening covered service descriptions.
Amendment expands the scope of entries within rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 by substituting specified bracketed letter references in clause (i), clause (ii), and clause (iii)(b), thereby adding further referenced entries to the enumerations that determine which service descriptions are included under the rule.
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