GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 6/2017-Service Tax
New Delhi, the 30th January, 2017
G.S.R..... (E). - In exercise of the powers conferred by sub-section
(1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of
1994), the Central Government hereby makes the following rules further to amend
the Service Tax Rules, 1994,namely:-
1.
(1) These rules may be called the Service Tax (Second Amendment)
Rules, 2017.
(2) They shall come into force on the date of publication in the
Official Gazzette.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), after the last
proviso, the following proviso shall be inserted, namely,-
“Provided also that in case of online information and
database access or retrieval services provided or agreed to be provided by any
person located in a non-taxable territory and received by non-assesse online
recipient, the service tax payable for the month of December, 2016 and January,
2017, shall be paid to the credit of the Central Government by the 6th day of
March, 2017.”
(Mohit Tewari)
Under Secretary to the Government of India
[F. No. 354/149/2016-TRU]
Note:- The principal rules were published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No.
2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated
the 28th June, 1994 and last amended vide notification
No. 2/2017-Service Tax,
dated the 12th January, 2017 vide number G.S.R. 25(E), dated the 12th. January,
2017.