Trade Notice No. 07/2010 - Service Tax/SH

                                                            Dated Shillong, the   07^th October 2010

 Subject:   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  

Attention  of   the  members  of  Trade, Industry  and  all  others  concerned  are hereby invited to the Board’s Circular No. 129/11/2010-ST issued vide F.No. 354/141/2010-TRU dated 21.09.2010 wherein clarification has been issued on the doubts raised 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.           Hindi Version Follows.    

AUTHORITY: 

Board’s Circular No.129/11/2010 - ST

Issued vide F.No. 354/141/2010-TRU, Dated 21^st September 2010 

Disclaimer: Though care has been taken to reproduce the text in its original form, in case of any inadvertent mistake, the above mentioned circular may be referred to. 

                                                (S. R. Baruah)

Commissioner