Insertion in Taxation of Services provided from Outside
Notification No. 6/2008-Service Tax
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
1. (1) These rules may be called the Taxation of Services (Provided from Outside India and Received in
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Taxation of Services (Provided from Outside India and Received in
“Provided further that where the taxable services referred to in sub-clauses (zzg), (zzh) 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 performed in India, shall be treated as the taxable service performed in India;”.
Note:– The principal rules were notified vide notification no. 11/2006-Service Tax, dated the 19th April, 2006 and published in the Gazette of India, Extraordinary vide number G.S.R. 227(E), dated the 19th April, 2006 and were last amended vide notification No. 31/2007-Service Tax, dated the 22nd May, 2007 vide number G.S.R. 377(E), dated the 22nd May, 2007.