Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
NOTIFICATION No. 46/2016-Service Tax
New Delhi, the 9th Novemeber, 2016
G.S.R.1055 (E).- In exercise of the powers conferred by sub-section (1) of
section 66C and clause (hhh) of sub-section (2) of section 94 of the Finance
Act, 1994 (32 of 1994), the Central Government hereby makes the following rules
to amend the Place of Provision of Services Rules, 2012, namely :-
1. (1) These rules may be called the Place of Provision of Services
(Amendment) Rules, 2016.
(2) They shall come into force on the 1st day of December, 2016.
2. In the Place of Provision of Services Rules, 2012,-
(i) in rule 2, for clause (l), following clause shall be substituted, namely:-
'(l) “online information and database access or retrieval services” has the same
meaning as assigned to it in clause (ccd) of sub-rule 1 of rule 2 of the Service
Tax Rules, 1994;';
(ii) in rule 3, in the proviso, after the words “in case”, the words “of
services other than online information and database access or retrieval
services, where” shall be inserted;
(iii) in rule 9, clause (b) shall be omitted.
[F. No. 354/149/2016-TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette
of India, Extraordinary, vide
notification No. 28/2012 - Service Tax, dated the
20th June, 2012 vide number G.S.R. 470 (E), dated the 20th June, 2012 and last
amended by
notification No.14/2014 - Service Tax, dated the 11th July, 2014 vide
number G.S.R. 483 (E), dated the 11th July, 2014.
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