TaxTMI 
TaxTMI 
Budget 2011 - Service Tax - Amendments to Export of Services Rules, 2005
X X X X Extracts X X X X
X X X X Extracts X X X X
....udget 2011 - Service Tax - Amendments to Export of Services Rules, 2005 <br>News and Press Release<br>Dated:- 28-2-2011<br><BR>7.1 Globally the taxation of services across different taxing jurisdictio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns is increasingly moving towards destination-based levy in respect of B2B services while origin-based levy is largely applicable to B2C services. In tune with this practice, certain services are bein....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g rearranged as follows: (i) Service provided by builders [section 65(105)(zzzzu)] is being added to sub-rule 1(i) and will thus be considered as exported, subject to compliance with other condition....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, if the immovable property is situated outside India. (ii) Rail travel agent [ 65(105) (zz)] and health check-up or preventive care [65(105)(zzzzo)] are being added to sub-rule 1(ii) and will thus....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be considered as exported, subject to compliance with other conditions, when they are performed outside India; and (iii)Services of credit rating agency [65(105)(x)], market research agency [65(105....
X X X X Extracts X X X X
X X X X Extracts X X X X
....)(y)], technical testing and analysis [65(105)(zzh)], transport of goods by air [65(105)(zzn)], goods transport agency [65(105)(zzp)], opinion poll [65(105)(zzs)] and transport of goods by rail [65(10....
X X X X Extracts X X X X
X X X X Extracts X X X X
....5)(zzzp)] are being deleted from sub-rule 1(ii) and thus the additional condition of performance outside India will stand removed. Thus they will be considered as exported, subject to compliance with ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the relevant conditions, if the recipient is located abroad.<BR> News - Press release - PIB....