Export and Import of Services
THE second proviso to clause (ii) of sub-rule (1) of rule 3 of the Export of Services Rules, 2005, reads as,
Provided further that where the taxable services referred to in sub-clauses (zzg)[maintenance or repair], (zzh) [technical testing] and (zzi)[technical inspection and certification] 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 outside 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 outside India, shall be treated as the taxable service performed outside India.
Now this is amended to omit zzh.
A similar amendment is made to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006.
Notification No. and , Dated : March 31, 2011