Do You Know Series 91

Rhe in the Finance Act (2) 2009, three new services has been added. Accordingly in which category of Export of Services Rules and Import of Service Rules the same will fall will decide their exemption benefit also. To clear the position, now CBEC issued Notification no. 37/2209 and 38/2009 (annexed below) to classify the new services into different category.

1. In the first clause (i) of Rule 3, categories of services which provided in  relation to an immovable property situated outside India will now includes the new services (zzzzm) i.e. Legal Advisory Services.
2. In the clause (ii) of Rule 3, categories of services which are performed outside India including partly performed outside India will now includes the new services (zzzzk), and (zzzzl) i.e. Cosmetic Or Plastic Surgery and Transport of Coastal goods and goods through national waterway.
3. In the clause (iii) of Rule 3, categories of services where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of service only when order for provision of such service is made from any of his commercial establishment or office located outside India, will now includes the new services (zzzzm) i.e. Legal Advisory Services