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of <h1>New Amendment Expands Service Classifications for Imported Taxable Services in India under Rule 3, Effective April 2011.</h1> The Central Government has issued the Taxation of Services (Provided from Outside India and Received in India) Amendment Rules, 2011, effective from April 1, 2011. This amendment modifies the 2006 rules by updating the classification of services under rule 3. Specifically, it expands the list of services classified under clause (i) by including '(zzzzu)' and revises clause (ii) to specify certain sub-clauses of section 65 of the Finance Act, 1994, which detail services performed in India. These changes aim to refine the taxation framework for services imported into India.
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