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Service Tax - Notification No. 37/2009
September, 25th 2009

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
Department of Revenue

New Delhi, 23 rd September, 2009

Notification No. 37/2009 Service Tax

G.S.R. -(E).- In exercise of the powers conferred by section 93 and sub-section (1) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, 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) Second Amendment Rules, 2009.

(2) They shall come into force on the date of their publication in the Gazette of India.

2. In the Taxation of Services (Provided from outside India and Received in India) Rules, 2006, in rule 3,-

in clause (i), for the brackets, letters and word (zzzz) and (zzzza), the brackets, letters and word (zzzz), (zzzza), and (zzzzm) shall be substituted;

in clause (ii), for the brackets, letters and word (zzzzh) and (zzzzi), the brackets, letters and word (zzzzh), (zzzzi), (zzzzk), and (zzzzl) shall be substituted; and

in clause (iii), sub-clause (b), for the brackets, letters and word (d),(zzzc) and (zzzr), the brackets, letters and word (d),(zzzc),(zzzr) and (zzzzm) shall be substituted.

[F.No.B1/1/2009-TRU]

(Prashant Kumar)

Under Secretary to the Government of India

Note.-The principal rules were notified vide notification No. 11/2006- Service Tax, dated the 19th April 2006 and published vide number G.S.R. 227(E), dated the 19th April, 2006 and last amended vide notification No. 22/2009- Service Tax, dated the 7 th July, 2009, vide number G.S.R.494(E), dated the 7 th July, 2009.

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