Amendment in Place of Provisions of Services Rules, 2012 (Effective from 1st October, 2014)
  • The definition of intermediary has been amended to include broker/agent/or any other person who supplies goods in its scope. Earlier, only service facilitated by intermediaries was covered.

  • As per Rule 4, repair service provided in respect of goods temporarily imported into India which were meant to re-export were specifically excluded from service tax. An amendment has been made under this rule, whereby if such repaired goods is put to use in India, the service on same would apply on repair services.

  • The place of provision will be the location of service provider for service consisting of short term hiring of transport means. However the rule has been amended to exclude aircrafts & vessels (except yachts) from its scope whether short term or long term.

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