Taxable services provided from outside India and received in India.

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...., the taxable services provided from outside India and received in India shall, in relation to taxable services- (i) specified in sub-clauses (d), ^6(m), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), ^1(zzzh), (zzzr), (zzzy), (zzzz), (zzzza), (zzzzm), ^8(zzzzu),  ^10(zzzzv) and (zzzzw) of clause (105) of section 65 of the Act, be such services as are provided or to be provided in rela....

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....taxable services referred to in sub-clauses (zzg) ^10[***] and (zzi) of clause (105) of section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not perf....

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....cated in India, then such taxable service shall be treated as taxable service provided from outside India and received in India subject to the condition that the tangible goods supplied for use are located in India during the period of use of such tangible goods by such recipient.]   ************************* Notes :- 1. For the brackets, letters and word "(zzzh) and (zzzr)", t....

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.... "(zzzzh), (zzzzi), (zzzzk), and (zzzzl)" have been substituted vide Notification No. 37/2009-Service Tax dated 23-9-2009. 4. In clause (iii), the proviso inserted at the end vide notification no. 21/2008 dated 10-5-2008 w.e.f. 16-5-2008. 5. In clause (iii)(b), for the brackets, letters and word "(d),(zzzc) and (zzzr)", the brackets, letters and word "(d),(zzzc),(zzzr) and (zzzzm)" hav....