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        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.

        <h1>Classification of services for import: specific service sub clauses designated as performed in India for tax treatment.</h1> The amendment revises rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 by adding a new bracketed entry in clause (i) and substituting rule 3(ii) with a list of specified service sub clauses from clause (105) of section 65 which are to be treated as services performed in India for the purpose of import of services.

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