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    <title>Budget 2011 - Service Tax - Amendments to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006</title>
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    <description>Amendments to rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 treat certain services as taxable where the recipient is located in India even if performed abroad. Exemptions carve out transportation of goods by air, road or rail for persons located in India when goods move from outside India to outside India, and exempt air freight to the extent it is included in the customs value, preventing double taxation.</description>
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      <description>Amendments to rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 treat certain services as taxable where the recipient is located in India even if performed abroad. Exemptions carve out transportation of goods by air, road or rail for persons located in India when goods move from outside India to outside India, and exempt air freight to the extent it is included in the customs value, preventing double taxation.</description>
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