Skip to main content
India's Trade & Customs Knowledge Base
Live on PostgreSQL About• Contact• Sign in Subscribe
EK EXIMKEY
Export · Import · Customs · DGFT Intelligence
Circular

CIR. NO. 129/11/2010- ST, DT. 21/09/2010

Document type
Circular
Reference no.
K
Dated

New services notified through the Finance Act 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006

CIR. NO. 129/11/2010- ST, DT. 21/09/2010

New services notified through the Finance Act 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006– regarding

It has been brought to the notice of the Board that the service tax payers have raised doubts in determining the Export/Import of the new services introduced vide the Finance Act 2010(14 of 2010), as they have not been notified under the respective categories of services enlisted under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006.

2. It is to inform that as all the new services notified through the Finance Act 2010 (14 of 2010) falls in category (iii) of clause (3) of services listed in the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, (residual category), no notification regarding individual classification was issued.

3. Trade Notice/Public Notice may be issued accordingly.

Yours faithfully,

(Prashant Kumar)
Under Secretary (TRU)

F.No.354/141/2010-TRU

Related Content

48,405
HS Codes covered
Section to 8-digit product level
37,765
Regulatory documents
DGFT, Customs, Excise, RBI & GST
152,183
Import duty lines
Tariff lines with effective rates
20,499
SION norms
Standard input–output norms