Amends Taxation of Services (Provided from outside India and Received in India) Rules, 2006. to change the scope of India for the purpose of Import of Service and to Changes the category of import in relation to services provided by CA, CS, ICWA, and Mandap Keeper to residuary clause - 16/2010 - Service Tax

Territorial scope of India expanded to include continental shelf and EEZ installations, subjecting received services to import rules.

The rules expand the definition of India to include installations, structures and vessels on the continental shelf and in the exclusive economic zone for activities related to prospecting, extraction or production of mineral oil and natural gas and their supply, thereby subjecting services received on such installations to import of services rules. Rule 3 is amended to add sub clause (m) to a cross reference and to omit bracketed letters (m), (s), (t), (u) from clause (ii), reallocating certain service categories and moving specified services into the residuary import category.