Chapter 6

Import of Services
In the scheme of taxation of services in India, the concept of taxing import of services is of
recent origin. The consumption-based levy on imported service was first introduced from June
16, 2005, by way of incorporating an explanation to Section 65(105) which has now been
omitted
with
the
introduction
of
Section 66A and Taxation of Services (Provided from Outside India and Received in India)
Rules, 2006 also called import rules. Taxing import of services places accountability to pay
service tax on the importer termed as the reverse charge. Under reverse charge method, a legal
fiction is created as if the recipient had himself provided the services domestically and
accordingly, the recipient of service is treated as deemed service provider. The basic premise on
which the concept of reverse charge is based is that VAT/service tax is consumption based tax
and therefore the services should be taxed at the place where they are consumed. In India, though
the service tax laws put in place reverse charge mechanism since 2002 1, the import provisions
were introduced first time only from June 16, 2005 (which could not stand the test of validity
because of the manner the provisions were introduced), and finally the provisions for import of
services have been effectively in place w.e.f. 18-04-2006 . Prior to this, only the services
provided by a non-resident in India were chargeable to service tax.
Discussion in the following chapter is divided under following heads:
1. Existing import provisionseffective from 18-04-2006
2. Erstwhile
import
provisionseffective
from
16-05-2005
to
17-04-2006
3. Position from 16-08-2002 to 15-05-2005
4. Position from 01-07-1994 to 15-08-2002
1. Existing import provisionseffective from 18-04-2006
The existing import provisions have been discussed under the following heads
(i)
(ii)
(iii)
(iv)

when a service is considered as imported in India

value of taxable service imported in India
obligations/privileges of importer of services
exemption in relation to import of service

1. The reverse charge mechanism introduced by the Service Tax Rules, 1994, though introduced w.e.f. 16-08-2002, however, these were
challenged in the court of law and now the legal position is that the reverse charge provisions for the first time became legally
effective w.e.f. 01-01-2005.

(i) When a service is considered as imported in India

Section 66A of the Act read with the Taxation of Services (Provided from Outside India and
Received in India) Rules, 2006 (hereinafter referred as Import of Services Rules) provide criteria
for taxation of services imported in India. Accordingly, a service shall be taxable under the
provisions of Section 66A, if:
(a) Provider of service is based outside India
(b) Recipient of service is based in India
(c) Service qualifies as import under Import Rules
(a) Provider of service is based outside India: Such service is provided or to be provided by a
person who has established a business or has a fixed establishment from which the service is
provided or to be provided or has his permanent address or usual place of residence, in a country
other than India; and
(b) Recipient of service is based in India: Such service is received by a person (hereinafter
referred to as the recipient) who has his place of business, fixed establishment, permanent
address or usual place of residence, in India; and
Thus, for the purpose of determining import scenario, the location of service provider and service
recipient is the key factor. Relevant terms and expressions for ascertaining the location of
provider or recipient of a taxable service, under the above provisions, have been discussed
below:
Usual place of residence, in relation to a body corporate, means the place where it is
incorporated or otherwise legally constituted. [Explanation to Section 66A]
A fixed establishment has not been defined under the existing provisions. It may be noted that
CBEC
Instruction
Letter
(F.
N.
B1/6/2005-TRU),
dated
27-07-2005 defined a fixed establishment in context of erstwhile import provisions (Explanation
to Section 65), discussed later in this chapter. However, the existing provisions are silent on the
meaning of fixed establishment.
Place of provision of service is the place where business establishment directly concerned with
the provision of service is located. In case the provider of the service has his business
establishment both in the country from where service is provided and elsewhere, the country,
where the establishment of the provider of service directly concerned with the provision of
service is located, shall be treated as the country from which the service is provided or to be
provided. [Proviso to Section 66A]
According to the above proviso, if a service provider has business establishments (BEs) in many
countries, say in Japan, Australia and India, the place of provision of such service would be the
place from where the service is provided. For example, if service is provided from the BE in
Japan, the place of provision of service is Japan; if service is provided from the BE in Australia,
the place of provision of service is Australia; if service is provided from the BE in India, the
place of provision of service is India.
A person carrying on a business through a branch or agency in any country shall be treated as
having a business establishment in that country. [Explanation to Section 66A]
Provider or recipient of service may be the same person having separate permanent
establishments.Section 66A endorses dual entity concept as two separate entities. In this
regard, clause (2) of the Section provides that where a person is carrying on a business through
a permanent establishment in India and through another permanent establishment in a country
other than India, such permanent establishments shall be treated as separate persons for the
purposes of this section.
The expression permanent establishment (PE) has not been defined under the service tax
provisions. However, we are to understand that a service provider (or a service recipient) having
permanent establishments in different countries would be treated as separate persons with respect
to such PEs for the purposes of Section 66A. For example, if Company A has one PE in India
and another PE in Japan, and if any service is received by PE of Company A in India from PE
of Company A in Japan, PE of Company A in India is liable to pay service tax under Section
66A as a recipient of service in India.

It may be noted that the dual entity concept is not there in context of export of service from India
or domestic services provided in India. For example, where in case the PE of Company A in
India provides services to the PE of Company A in Japan, such services may not be considered as
export because there is no such deeming provision (of treating PEs as separate persons) for the
purposes of ascertaining export of services.
(c) Service qualifies as import under Import Rules: Once it is established that a service is
provided by a person based outside India and is received by a person based in India, the next step
is to examine whether such service meets the criteria of import provided under the Taxation of
Services (Provided from Outside India and Received in India) Rules, 2006 also called Import
Rules. In case such service meets the given criteria, it is considered as import, in case it does
not, it is not considered as import of service in India. The Criteria of import as provided by the
Import Rules is discussed below:
The Import Rules divide all taxable services [except services taxable under clauses (zzzo) and
(zzzv) of clause (105) of Section 65] into three categories2 and defines for each category as to
when the services covered under such category would be treated as provided from outside India
and received in India for the purposes of Section 66A.
Category A Services: Rule 3(i) of Import Rules: Services provided or to be provided in relation
to an immovable property situated in India shall be treated as services provided from outside
India and received in India13 services are covered under this category
Category B Services: Rule 3(ii) of Import Rules: Services performed in India (where such
service is partly performed in India, it shall be treated as performed in India) shall be treated as
services provided from outside India and received in India56 services are covered in this
category
Effective from 01-03-2008, in relation to services under the category of Management,
Maintenance or Repair Services, Technical Inspection and Certification Services and
Technical Testing and Analysis Services, an additional condition has been introduced in the
Import Rules vide Notification No. 6/2008-ST, stating thatwhere the taxable services 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 taxable service performed in India.
Category C Services: Rule 3(iii) of Import Rules: Services other than above services (except
services of Execution of Works Contract, General Insurance, Survey and map-making, and
auctioneer in relation to other than immovable property), as are received by a recipient located in
India for use in relation to business or commerce, shall be treated as services provided from
outside India and received in India41 services are covered in this category
In case of Supply of tangible goods for use services, an additional condition has been introduced
3effective from 16-05-2008, stating that such taxable service shall be treated as import of taxable
service 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
Although the import rules seem to hold that only those services that are provided from outside
India and are received in India will be taxable, the language of Rule 3(iii) of Import Rules does
not clearly suggest that the service should have been received in India to be considered as
import. Because of this ambiguity, the constitutional validity of Section 66A had been
challenged before the Delhi High Court in the case of Orient Crafts Ltd. The ruling of the High
Court in the said case, however, made the law clear wherein the court has categorically
commented that, the import rules framed by the Central Government make it absolutely clear
that taxable service provided from outside India and received in India is liable to Service Tax.
The above view confirmed by the Delhi High Court would certainly be a big assistance not only
in understanding the law but also in the implementation and enforcement thereof. The
Department also seems to be holding the same view as the CBEC Circular No. B1/4/2006-TRU,
2. A category-wise list of above services is reproduced at the end of this chapter in Annexure.
3. Vide Notification No. 20/2008-ST, dated 10-05-2008 (w.e.f. 16-05-2008).

dated 19-04-2006, while clarifying the Import Rules, mentions that, only services received in
India are taxable under these provisions.
(ii) Value of Taxable Service imported in India
Rule 7 of the Service Tax (Determination of Value) Rules, 2006, provides taxable value in
relation to the services provided from outside India and received in India. It reads as follows:
(1) The value of taxable service received under the provisions of
Section 66A, shall be such amount as is equal to the actual consideration charged for the
services provided or to be provided.
(2) Notwithstanding anything contained in sub-rule (1), the value of taxable services
specified in clause (ii) of Rule 3 of Taxation of Services (Provided from Outside India
and Received in India) Rules, 2006, as are partly performed in India, shall be the total
consideration paid by the recipient for such services including the value of service
partly performed outside India.
(iii) Obligations/Privileges of a service recipient in case of import of services
Liability to pay service tax: In case of imports, service recipient is liable to pay service tax under
reverse charge mechanism regardless of the fact whether foreign service provider has an office in
India or not. In this regard, Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as substituted by
Notification No. 10/2006-ST, dated 19-04-2006 reads as follows:
person liable for paying service tax means, in relation to any taxable service provided or to be
provided by any person from a country other than India and received by any person in India
under Section 66A of the Act, the recipient of such service.
Registration with service tax authorities: The service recipient is required to get registered
under Section 69 of the Act and discharge his tax liability on the taxable value of services
received under Section 66A. Rule 4 of the Import Rules provides that the recipient of taxable
services provided from outside India and received in India shall make an application for
registration and for this purpose the provisions of Section 69 of the Act and the rules made there
under shall apply.
Imported service cannot be treated as output service to set off other input credits against
service tax liability on imports: As per Rule 5 of the Import Rules, the taxable services provided
from outside India and received in India shall not be treated as output services for the purpose of
availing credit of duty of excise paid on any input or service tax paid on any input services under
CENVAT Credit Rules, 2004. As a consequence of the above Rule, the definition of output
service under clause 2(p) of the CENVAT Credit Rules, 2004, has been altered. 4 As per the
amended definition, output service means any taxable service provided by a provider of service.
Thus, service imported being service received cannot be considered as output service for the
purposes of service tax.
Input credit may be availed on imported services: A service received under Section 66A can be
treated as input service and CENVAT credit can be availed thereon, if the recipient of such
service is a provider of output service. In this regard CBEC Instruction Letter (F. N. B1/4/2006TRU), dated 19-04-2006, clarifies that, Services provided from outside India and received in
India, therefore, not treated as taxable service provided by the recipient for the purpose of
CENVAT Credit Rules, 2004. However, where such service is used as an input for providing any
taxable output, the service tax paid on such service can be taken as input credit. It may be noted
that such recipient of service cannot avail CENVAT credit for the service tax paid thereon if he
is not providing any output service.
Though principally it has always been technically clear that service tax paid on input services
under Section 66A is eligible for set off CENVAT Credit Rules, in case such services are used
for taxable output goods or services, Department issued show-cause notices to many assessees
denying them CENVAT credit on service tax paid under Section 66A. Thus, the issue became
contentious. Later, to clarify the matter, the Department issued Instruction Letter (F. No.
4. Vide Notification No. 8/2006-C.E. (N.T.), dated 19-04-2006.

345/1/2008-TRU), dated 27-06-2008, and also Instruction Letter (F.No. 354/148/2009-TRU),

dated 16-07-2009, clarifying that, The provisions under Section 66A state that in case service is
provided from abroad and received in India, such taxable service shall be treated as if the
recipient had himself provided the service in India, and accordingly all the provisions of Chapter
V of the Finance Act, 1994 would apply. Therefore, it is clear that Section 66A is not a charging
section by itself. In fact, it only creates a legal fiction to deem import of service as provision of
service within India so that the provisions of Chapter V of the Finance Act, 1994 can be applied
to. The charging section remains Section 66 even for the service imported. In other words, the
tax collected from the recipient in terms of Section 66A is also tax chargeable under Section 66
of the Finance Act, 1994. In view of the foregoing, it is clear that there is no mistake or omission
in the relevant provisions of the CENVAT Credit Rules, 2004 and that credit of tax paid on
imported services should be allowed if they are in the nature of input services.
(iv)
Exemption in relation to import of service
Section 66A of the Act exempts an import of service from service tax if the recipient of the
service is an individual and such service received by him is otherwise than for the purpose of use
in any business or commerce.
Prior to 19-04-2006, this exemption was available vide Notification No. 25/2005-ST, dated 0706-2005, effective from 16-06-2005, which has now been rescinded vide Notification No.
14/2006-ST, dated 19-04-2006, being redundant in view of above provision in Section 66A.
2. Erstwhile Import Provisions effective from 16-06-2005 to 17-04-2006
The Finance Act, 2005, w.e.f. 16-06-2005 introduced the concept of import of services under
service tax legislation. This was done by way of inserting an Explanation to clause (105) of
Section 65 of the Finance Act, 1994. The said explanation has been reproduced below:
For the removal of doubts, it is hereby declared that where any service provided or to be
provided by a person, who has established a business or has a fixed establishment from which
the service is provided or to be provided, or has his permanent address or usual place of
residence, in a country other than India and such service is received or to be received by a person
who has his place of business, fixed establishment, permanent address or, as the case may be,
usual place of residence, in India such service shall be deemed to be taxable service for the
purposes of this clause.
The above import provision by way of Explanation was very wide in coverage. According to
this explanation, if a person based in India received any taxable service from a service provider
based outside India, the service so received was liable to service tax in India irrespective of the
place of receipt of such service. For example, if a business executive of an Indian company goes
outside India and hires a taxi for travel there, as per the above explanation, he might be
chargeable to service tax in India under the head Rent-a-Cab Services for the taxi charges he paid
outside India, as it would amount to import of service in India. This is a situation where
jurisdiction under Indian service tax law seems to extend its boundaries outside the territory of
India.
The explanation referred above was contented before various Judicial Authorities. The main
argument taken up was that the above explanation was not valid because of its extra territorial
jurisdiction and that the import provisions are effective only from 18-04-2006 when Section 66A
was inserted in the Act, and not prior to that. In Indian National Ship owners Assn. v. Union of
India5, the Bombay High Court observed that, It appears that it is first time when the Act was
amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-04-2006, the Government
got legal authority to levy service tax on the recipients of the taxable service. Now, because of
the enactment of Section 66A, a person who is resident in India or business in India becomes
liable to be levied service tax when he receives service outside India from a person who is nonresident or is from outside India. Before enactment of Section 66A it is apparent that there was
no authority vested by law in the Government to levy service tax on a person who is resident in
India, but who receives services outside India. In that case till Section 66A was enacted a person
5. (2009) 13 STR 235 (Bom).

liable was the one who rendered the services. In other words, it is only after enactment of Section
66A that taxable services received from abroad by a person belonging to India are taxed in the
hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed
to be a service provider. Before enactment of Section 66A, there was no such provision in the Act
and therefore, the Government had no authority to levy service tax on the members of the
Petitioners-association. Making this observation, the Court held that service tax was not
leviable under the impugned explanation from 16-06-2005 to 17-04-2006 for the services
received by an Indian resident outside India. In December 2009, the Supreme Court of India
has dismissed6 the Special leave Petition (SLP) of the Government against the above
judgment, and thus now it is a settled law that a recipient of service can be made liable to pay
service tax on import of services in India, only from 18-04-2006.
3. Position from 16-08-2002 to 15-06-2005:
During the above period, the concept of import of services did not exist. However, in case a
taxable service was provided by a non resident in India, such service was chargeable to service
tax in India. The person liable to pay service tax was the recipient of service by virtue of subrule (iv) of Rule 2(1)(d), which, inter alia read as follows:
In relation to any taxable service provided by a person who is a non-resident or is from outside
India, does not have any office in India, the person receiving taxable service in India is the
person liable for paying service tax.
Thus, although in the usual course it is the liability of the service provider to pay service tax on
the consideration received by it, however, in terms of the amendments in Service Tax Rules,
effective from 16th August 2002, in relation to taxable services provided by a non resident
person not having an office in India, the liability to discharge service tax was on the recipient of
such services.
In view of the aforesaid amendment w.e.f. 16-08-2002, the provisions related to the registration
of service tax, payment of service tax, filing of return etc. were made applicable to the person
who was the receiver of the services. In this regard, Department of Revenue vide CBEC Circular
No. 59/8/2003, dated 20-06-2003 clarified, as per the existing law, in such cases service
receiver is required to take registration, to pay service tax and to comply with other procedural
formalities. Accordingly, the recipient of the subject services is required to register with the
service tax authorities and pay service tax.
The above provision has always been contentious with respect to its date of applicability. There
are two views in this regard:
- One view is that the recipient of service from a person based outside India is liable to pay
service tax w.e.f. 16-08-2002, i.e., the date from which the above rule was inserted in the Service
Tax Rules, 1994.
- The other view is that the recipient of service from a person based outside India is liable to pay
service tax w.e.f. 01-01-2005, i.e., the date notified by the Government vide Notification No.
36/2004-ST, dated 31-12-2004, effective from 01-01-2005, issued under Section 68(2) of the
Act. The argument is that, without such notification, the Rule 2(1)(d)(iv) could not have been
given effect.
Initially there were conflicting judicial views in this regard. But now, the position is settled with
the view that a recipient of taxable service could be made liable to pay service tax not before
01-01-2005, i.e. the date of issue of Notification No. 36/2004-ST. One of the landmark case
establishing this view was that of Hindustan Zinc v. CCE, Jaipur7, wherein it was held that that
the taxable service provided by a non-resident or from outside India, who does not have any
office in India, having been specified as taxable service with effect from 01-01-2005 under
Notification No. 36/2004, recipient of such service could not be held liable for paying service tax
prior to 01-01-2005 notwithstanding the amendment in Rule 2(1)(d) of the Service Tax Rules
under Notification No. 12/2004. Now this view has been confirmed by the Supreme Court as
6. 2009-TIOL-129-SC-ST
7. (2008) 11 STR 338 (Tri-LB).

the Court has dismissed Revenues appeal against this decision in Commissioner v. Hindustan
Zinc Ltd.8
Other judicial precedents confirming the above view are as under
In Jet Speed Audio(P) Ltd. v. CCE9, it has been held that an assessee is not liable to pay service
tax in respect of any taxable service received from abroad prior to 18.04.2006.
In CCE Vs. N.M. Hasim & Co.10, it has been held that an assessee is not liable for payment of
service tax on services received from outside India prior to 18th April 2006 i.e. before the
enactment of Section 66A.
In CCE Vs. Bhandari Hosiery Exports Ltd.11, in the Punjab and Haryana High Court, it has
been held, relying on the decision of the Supreme Court in the Indian National Shipowners
Association case, that an assessee is not liable for payment of service tax on services received
from outside India prior to 18 April, 2006 i.e. before the enactment of Section 66A.
4. Position from 01-07-1994 to 15-08-2002
There was no concept of import of services in India. However, in case a taxable service was
provided by a non resident in India, such service was chargeable to service tax in India. The
person liable to pay service tax was the non-resident service provider.
During the above period, the liability to pay service tax on taxable services provided by a person
who is a non-resident or from outside India was governed by the second proviso to sub-rule (1)
of Rule 6, which inter alia, read as follows:
that in the case of a person, who is a non-resident or is from outside India, does not have any
office in India and is liable to pay service tax on taxable services provided in India:
(i) the service tax thereon shall be paid by such person or on his behalf by any other person
authorised by him, who shall submit to the Commissioner of Central Excise in whose
jurisdiction the taxable services have been rendered, a return, containing the following
details:
(a) name and address;
(b) name and address of the client to whom the taxable services were rendered;
(c) nature of taxable services rendered;
(d) period for which taxable services were rendered;
(e) value of taxable services rendered;
(f) service tax liability on the taxable services rendered;
along with a copy of the bill raised on the client to whom services have been rendered, a copy of
the contract or agreement regarding the provision of such services to the client, and a demand
draft payable to the Commissioner of Central Excise towards his service tax liability; and
(i) the return along with the demand draft shall be submitted within a period of 30 days
from the date of raising of the bill on the client for the taxable services rendered, failing
which he shall be liable to pay interest, as per the provisions of Section 75 of the
Finance Act, 1994.
According to the above provision, if a person who was a non resident or from outside India,
provided any taxable service in India, he was liable to pay tax on the taxable value of such
services, and to submit a copy of bills raised, and the relevant contract to the Indian Authorities.
Also as a person liable to pay service tax, he is required to get registered with the Authorities
under Section 69 of the Finance Act, 1994.
Note: The above discussed proviso to sub-rule (1) of Rule 6 of the Service Tax Rules, 1994, was
omitted by the Service Tax (Amendment) Rules, 2002, w.e.f. 16-08-2002.

8. (2009) 14 STRJ125 (SC).

9. (2009) 22 STT 308
10. (2010) 25 STT 191
11. (2010)-VIL-01

With respect to above provision where service provider not having a place of business in India
was liable to pay service tax for the services provided in India, there are conflicting judicial
views.
In Philcorp Pte. Ltd. v. CCE12, the Tribunal has held that service tax cannot be recovered from
a service provider located outside India and having no business establishment in India. In such a
situation, the service recipient would be liable to service tax only w.e.f 16-08-2002 and not prior
to this date.
In contrast, the Tribunal, in Calvin Wooding Consulting Ltd. v. CCE13, has held that even prior
to 16-08-2002, the foreign service provider situated outside India was liable to pay service tax if
the services were provided to a recipient in India. The Tribunal has held that such services would
be deemed to be provided in India if the recipient was located in India.
It may be noted that based on the judicial precedents discussed in context of period after 16-082002, it has been clearly established by now that a recipient of service cannot be held liable for
the services received by him prior to 01-01-2005.
Annexure
A category-wise list of services considered as provided from outside India and received in
India as per the Taxation of Services (Provided from Outside India and Received in India)
Rules, 2006
Category
: Services for which import criteria is based on
A
location of immovable property
Category B : Services for which import criteria is based on
location of performance of service
Category C : Services for which import criteria is based on
location of recipient of service
A. List of services which, if provided or to be provided in relation to an immovable property
situated in India, are considered as services provided from outside India and received in India:
S.
Type of Services
No.
1. Architects Services
2. Auctioneers Services in relation to
immovable property
3. Commercial or Industrial Construction
Services
4. Construction of Complex Services
5. Dredging Services
6. Execution of Works Contract Services
7. General Insurance Services in relation to
immovable property
8. Interior Decorators Services
9. Mandap Keepers Services14
10. Mining Services
11. Real Estate Consultancy Services
12. Renting of Immovable Property Services
13. Site formation and clearance, excavation and
earthmoving and demolition and similar

Relevant Section of the Finance Act, 1994

65(105)(p)
65(105)(zzzr)
65(105)(zzq)
65(105)(zzzh)
65(105)(zzzb)
65(105)(zzzza)
65(105)(d)
65(105)(q)
65(105)(m)
65(105)(zzzy)
65(105)(v)
65(105)(zzzz)
65(105)(zzza)

12. (2007) 7 STR 266.

13. (2007) 7 STR 411.
14. Effective from 27-02-2010, Mandap Keeper Services are covered under Category A services.

S.
No.

Type of Services

other services
14. Survey and Map-making Services (other
than Government Concerns) in relation to
immovable property

Relevant Section of the Finance Act, 1994

65(105)(zzzc)

B. List of services which, if performed in India, wholly or partly, are considered as services
provided from outside India and received in India:
S.
Type of Services
Relevant Section of the Finance Act, 1994
No.
1.

Air Travel Agents Services

2.
3.
4.

Airport Services
Authorised Service Stations Services
Beauty Parlours Services

65(105)(zzm)
65(105)(zo)
65(105)(zq)

5.
6.
7.
8.
9.

Business Exhibition Services

Cargo Handling Agencies Services
Chartered Accountants Services15
Cleaning Services
Clearing & Forwarding Services

65(105)(zzo)
65(105)(zr)
65(105)(s)
65(105)(zzzd)
65(105)(j)

10.

65(105)(zzc)

12.
13.
14.
15.
16.

Commercial Training and Coaching

Centres Services
Commissioning and Installation
Services (including Erection Services)
Commodity Exchange Services
Company Secretaries Services16
Convention Services
Cosmetic and Plastic Surgery Services
Cost Accountants Services17

17.
18.
19.
20.
21.
22.
23.
24.

Courier Services
Credit Rating Agencies Services
Custom House Agents Services
Dry Cleaning Services
Event Management Services
Fashion Designing Services
Forward Contracting Services
Goods Transport Agencies Services

11.

65(105)(l)

65(105)(zzd)
65(105)(zzzzh)
65(105)(u)
65(105)(zc)
65(105)(zzzzk)
65(105)(t)
65(105)(f)
65(105)(x)
65(105)(h)
65(105)(zt)
65(105)(zu)
65(105)(zv)
65(105)(zzy)
65(105)(zzp)

15. Effective from 27-02-2010, Chartered Accounts Services are covered under Category C services.
16. Effective from 27-02-2010, Company Secretarys Services are covered under Category C services.
17. Effective from 27-02-2010, Cost Accounts Services are covered under Category C services.

S.
No.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
35.
36.
37.

Type of Services
Health Club and Fitness Centres
Services
Internet Caf Services
Maintenance and Repair Services
Mandap Keepers Services18
Market Research Agencies Services
Membership of Clubs or Associations
Opinion Poll Agencies Services
Other Port Services
Outdoor Caterers Services
Packaging Services
Pandal or Shamiana Contractors
Services
Photography Services
Port Services
Processing and Clearinghouse Services

Relevant Section of the Finance Act, 1994

65(105)(zw)
65(105)(zzf)
65(105)(zzg)
65(105)(m)
65(105)(y)
65(105)(zzze)
65(105)(zzs)
65(105)(zzl)
65(105)(zzt)
65(105)(zzzf)
65(105)(zzw)
65(105)(zb)
65(105)(zn)
65(105)(zzzzi)

38.
39.
40.
41.
42.
43.
44.
45.

Rent-a-Cab Scheme Operators Services

Security Agencies Services
Sound Recording Services
Steamer Service Agents Services
Stock Brokers Services
Stock Exchange Services
Storage and Warehousing Services
Survey and Exploration of Mineral
Services

65(105)(o)
65(105)(w)
65(105)(zj)
65(105)(i)
65(105)(a)
65(105)(zzzzg)
65(105)(zza)
65(105)(zzv)

46.

Technical Inspection and Certification

Services
Technical Testing & Analysis Services
Tour Operators Services
Transport of Goods by Air Services
Transport of Goods through Inland
Water
Transport of Goods in Containers by
Rail Services

65(105)(zzi)

47.
48.
49.
50.
51.
52.

Travel Agents Services

65(105)(zzh)
65(105)(n)
65(105)(zzn)
65(105)(zzzzl)
65(105)(zzzp)
65(105)(zzx)

18. Effective from 27-02-2010, Mandap Keeper Services are covered under Category A services.

S.
No.

Type of Services

Relevant Section of the Finance Act, 1994

53. Underwriters Services

65(105)(z)
54. Video-tape Production Services
65(105)(zi)
C. List of services which, are not covered under any other category, and considered as provided
from outside India and received in India when received by a recipient located in India for use in
relation to business or commerce
S.
Type of Services
Relevant Section of the Finance Act, 1994
No
1.
Advertising Services
65(105)(e)
2.
3.
4.
5.
6.
7.
8.
9.

10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Asset Management Service

Auctioneers Services other than in
relation to immovable property
Automated Teller Machine Services
Banking and other Financial Services
Broadcasting Services
Business Auxiliary Services
Business Support Services
Cable Operators Services [including
Multi-System Operators (MSO)]
Services
Chartered Accountants Services19
Company Secretarys Services20
Consulting Engineers Services
Cost Accountants Services21
Credit Card and Other Payment Card
Services
Design Services
Development and Supply of Content
Service
Facsimile Services*
Foreign Exchange Brokers Services
Franchise Services
General insurance services other than
in relation to immovable property
Information Technology Software
Services

65(105)(zzzzc)
65(105)(zzzr)
65(105)(zzzk)
65(105)(zm)
65(105)(zk)
65(105)(zzb)
65(105)(zzzq)
65(105)(zs)

65(105)(s)
65(105)(u)
65(105)(g)
65(105)(t)
65(105)(zzzw)
65(105)(zzzzd)
65(105)(zzzzb)
65(105)(zg)
65(105)(zzk)
65(105)(zze)
65(105)(d)
65(105)(zzzze)

19. Effective from 27-02-2010, Chartered Accounts Services are covered under Category C services.
20. Effective from 27-02-2010, Company Secretarys Services are covered under Category C services.
21. Effective from 27-02-2010, Cost Accounts Services are covered under Category C services.

S.
No
22.
23.
24.
25.

26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.

Type of Services
Insurance Auxiliary Services relating
to General Insurance
Insurance Auxiliary Services relating
to Life Insurance
Intellectual Property Services (other
than Copyrights)
Internet
Telecommunication/Telephony
Services
Leased Circuits Services*
Legal Consultancy Services
Life Insurance (only Risk Cover)
Services
Mailing List Compilation and Mailing
Services
Management Consultants Services
Manpower Recruitment Services
On-Line Information and Database
Access and/or Retrieval Services
Pager Services*
Programme
Production
Services
(generally relating to TV and Radio)
Public Relations Services
Rail Travel Agent Services
Recovery Agents Services
Registrar to an Issue Services
Sale of Space or Time for
Advertisement Services
Scientific & Technical Consultancy
Services
Share Transfer Agents Services
Ship Management Services
Sponsorship Services
Supply of Tangible Goods for Use
Services
Survey and Map-making services
other than in relation to immovable
property

Relevant Section of the Finance Act, 1994

65(105)(zl)
65 (105)(zy)
65(105)(zzr)
65(105)(zzzu)

65(105)(zd)
65(105)(zzzzm)
65(105)(zx)
65(105)(zzzg)
65(105)(r)
65(105)(k)
65(105)(zh)
65(105)(c)
65(105)(zzu)
65(105)(zzzs)
65(105)(zz)
65(105)(zzzl)
65(105)(zzzi)
65(105)(zzzm)
65(105)(za)
65(105)(zzzj)
65(105)(zzzt)
65(105)(zzzn)
65(105)(zzzzj)
65(105)(zzzc)

S.
No
46.
47.
48.
49.
50.
51.

Type of Services

Relevant Section of the Finance Act, 1994

Telecommunication Services
Telegraph Services *
Telephone Services*
Telex Services*
Transport of Goods through pipeline
or other conduit (other than water)
ULIP
Investment
Management
Services

65(105)(zzzx)
65(105)(ze)
65(105)(zzz)
65(105)(zf)
65(105)(zzz)
65(105)(zzzzf)

*. Services de-notified and re-grouped as Telecommunication Service vide the Finance Act, 2007 (w.e.f. 01-06-2007).