Taxation of services (Provided from outside India and received in India) second amendment rules, 2008 - amendments in rule 3– to give effect to the new services included by the Finance Act, 2008 - 21/2008 - Service Tax
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Taxation of cross-border services: services received in India treated as foreign-sourced where supplied tangible goods remain in India during use. Amendment to rule 3 substitutes updated clause references to add newly specified services and inserts a proviso treating the specified taxable service received by a recipient in India as provided from outside India only if the tangible goods supplied for use are located in India for the period of their use by that recipient.
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.
Taxation of cross-border services: services received in India treated as foreign-sourced where supplied tangible goods remain in India during use.
Amendment to rule 3 substitutes updated clause references to add newly specified services and inserts a proviso treating the specified taxable service received by a recipient in India as provided from outside India only if the tangible goods supplied for use are located in India for the period of their use by that recipient.
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