R.1 Short title and commencement.--

       (1) These rules may be called the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006.
       (2) They shall come into force on the date of their publication in the Official Gazette.

R.2 Definitions.--

       In these rules, unless the context otherwise requires
       (a) Act means the Finance Act, 1994 (32 of 1994);
       (b) input shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004;
       (c) input service shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004;
       (d) output service shall have the meaning assigned to it in clause (p) of rule 2 of the CENVAT Credit Rules, 2004;
       9[(e) India includes the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof.]
  &

R.3 Taxable services provided from outside India and received in India.--

       Subject to section 66A of the Act, the taxable services provided from outside India and received in India shall, in relation to taxable services
       (i) specified in 10[sub-clauses (d), (m),] (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), 1[(zzzh), (zzzr), (zzzy), 6[(zzzz), 12[(zzzza), 15[(zzzzm), (zzzzu), (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 immovable property situated in India;
       13[(ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (n), (o), (w), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzi), (zzl), (zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of section 65 of t

R.4 Registration and payment of service tax

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.

R.5 Taxable services not to be treated as output services

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.