Service tax notification on Export of Services (Second Amendment) Rules, 2009 - Amendment in rule 3

Notification No. 38/2009 – Service Tax, Dated:  23rd September 2009

G.S.R. -(E).- In exercise of the powers conferred by section 93 and sub-section (1) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Export of Services Rules, 2005, namely :-

1. (1) These rules may be called the Export of Services (Second Amendment) Rules, 2009.

(2) They shall come into force on the date of their publication in the Gazette of India.

2. In the Export of Services Rules, 2005, in rule 3, in sub-rule (1),-

in clause (i), for the brackets, letters and word "(zzzz) and (zzzza)", the brackets, letters and word "(zzzz), (zzzza), and (zzzzm)" shall be substituted;

in clause (ii), for the brackets, letters and word "(zzzzh) and (zzzzi)", the brackets, letters and word "(zzzzh), (zzzzi), (zzzzk), and (zzzzl)" shall be substituted; and

in clause (iii), sub-clause (b), for the brackets, letters and word "(d),(zzzc) and (zzzr)",the brackets, letters and word "(d),(zzzc),(zzzr) and (zzzzm)" shall be substituted.

[F. No. B1/1/2009-TRU]