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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 22
nd
May, 2007
1 Jyaistha, 1929 (Saka)
Notification No. 31/2007 - Service Tax
G.S.R. (E).- 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 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) (Amendment)
Rules, 2007.
(2) They shall come into force on the 1
st
day of June, 2007.
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 "(zzzh) and (zzzr)", the brackets, letters and word "(zzzh), (zzzr), (zzzy), (zzzz) and (zzzza)" shall be
substituted.
[F. No. B1/16/2007-TRU]
(G.G. Pai)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification no. 11/2006-Service Tax, dated the 19
th
April, 2006 and published in
the Gazette of India, Extraordinary vide number G.S.R. 227(E), dated the 19
th
April, 2006.
notifications no 31 2007 service tax | iKargos