Amends Export of Services Rules, 2005 – Changes the category of export in relation to services provided by CA, CS, ICWA, and Mandap Keeper to residuary clause - 06/2010 - Service Tax
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Export of Services classification: reassigns certain professional and event services to residuary category and clarifies territorial scope. The amendment to Export of Services Rules, 2005 modifies rule 3 by reassigning certain services into the residuary classification through changes to sub rule (1) and omitting specified sub clauses, and by revising sub rule (2) to remove one clause and replace the Explanation to state that 'India' includes installations, structures and vessels on the continental shelf and exclusive economic zone for purposes related to prospecting, extraction, production and supply of mineral oil and natural gas.
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.
Export of Services classification: reassigns certain professional and event services to residuary category and clarifies territorial scope.
The amendment to Export of Services Rules, 2005 modifies rule 3 by reassigning certain services into the residuary classification through changes to sub rule (1) and omitting specified sub clauses, and by revising sub rule (2) to remove one clause and replace the Explanation to state that "India" includes installations, structures and vessels on the continental shelf and exclusive economic zone for purposes related to prospecting, extraction, production and supply of mineral oil and natural gas.
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