TMI BlogTaxable services provided from outside India and received in India.X X X X Extracts X X X X X X X X Extracts X X X X ..... services provided from outside India and received in India shall, in relation to taxable services- (i) specified in sub-clauses (d), 6 (m), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), 1 (zzzh), (zzzr), (zzzy), (zzzz), (zzzza), (zzzzm), 8 (zzzzu), 10 (zzzzv) and (zzzzw) of clause (105) of section 65 of the Act, be such services as are provided or to be provided in relation to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (zzg) 10 [***] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India subject to the condition that the tangible goods supplied for use are located in India during the period of use of such tangible goods by such recipient.] ************************* Notes :- 1. For the brackets, letters and word "(zzzh) and (zzzr)", the brackets, letters and word "(zzzh), (zzzr), (zzzy), (zzzz) and (zzzza)" have been substituted vide Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax dated 23-9-2009. 4. In clause (iii), the proviso inserted at the end vide notification no. 21/2008 dated 10-5-2008 w.e.f. 16-5-2008. 5. In clause (iii)(b), for the brackets, letters and word "(d),(zzzc) and (zzzr)", the brackets, letters and word "(d),(zzzc),(zzzr) and (zzzzm)" have been substituted vide Notification No. 37/2009-Service Tax dated 23-9-2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 3 (zzzf), (zzzp), (zzzzg), (zzzzh), (zzzzi), (zzzzk), and (zzzzl) of clause (105) of section 65 of the Act, be such services as are performed in India: 10. the brackets and letters (zzh) omitted by notification no. 23/2011 ST dated 31.3.2011 11. Inserted vide notification no. 37/2011 ST dated 25-4-2011 w.e.f. 1.5.2011 - - statute, statut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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