Amendments in Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. Definition of service are changed .

Now scope of service is changed from  “as are performed in India” to  " be such services 

as are performed in India:”

Notification is re-produced for easy reference.

Notification     No. 13/2011 – Service Tax    New Delhi, the 1 st March, 2011

G.S.R. (E).-  In exercise of the powers conferred by sections 93 and 94 read with section 66A
of the Finance Act, 1994 (32 of  1994), the Central Government, hereby makes the following rules
further to amend the Taxation of Services (Provided from Outside India and Received in India) Rules,
2006, namely :-
1. (1) These rules may be called the Taxation of Services (Provided from  Outside India and
Received in India) Amendment Rules, 2011.
(2)  They shall come into force on the 1 st day of April, 2011.
2. In the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006,
in rule 3,-
(i) in clause (i), for the brackets, letters and word “(zzzza) and (zzzzm)”, the brackets, letters
and word “(zzzza), (zzzzm) and (zzzzu)” shall be substituted;
(ii) in clause (ii), for the portion beginning with the brackets, figures and words “specified”
and ending with the words  “as are performed in India”, the following shall be substituted,
namely:-
“(ii) specified in sub-clauses  (a), (f), (h), (i), (j), (l), (n), (o), (w), (z), (zb), (zc), (zi), (zj),
(zn), (zo), (zq), (zr), (zt), (zu), (zv),  (zw), (zz), (zza), (zzc), (zzd),  (zzf), (zzg), (zzi), (zzl),
(zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd),  (zzze), (zzzf), (zzzzg), (zzzzh),
(zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of section 65 of the Act, be such services 
as are performed in India:”
Note.-   The principal rules were notified vide notification no. 11/2006-Service Tax, dated the 19th
April, 2006, published in the Gazette of India, Extraordinary vide number G.S.R. 227(E), dated the
19th April, 2006 and last amended vide notification No.16/2010-Service Tax, dated the 27
th
February,
2010, published on the Gazette of India vide number G.S.R.160 (E), dated the 27
th
February, 2010.