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of <h1>India Exempts Overseas Goods Transport Services from Service Tax in 2011, Rescinds in 2012 Under Section 65(105)</h1> The Central Government of India issued Notification No. 8/2011 on March 1, 2011, exempting certain taxable services from service tax. These services, specified under sub-clauses (zzn), (zzp), and (zzzp) of clause (105) of section 65 of the Finance Act, 1994, are provided to individuals in India when goods are transported from one location outside India to another location outside India. This exemption, effective from April 1, 2011, was later rescinded by Notification No. 34/2012 on June 20, 2012.
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