Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2014 - Service Tax
New Delhi, the 11th July, 2014
G.S.R…..(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, 2014.
(2) They shall come into force on the 1st day of October, 2014.
(1) In the Place of Provision of Services Rules, 2012,–
(a) in rule 2 for clause (f), the following clause shall be substituted,
namely:-
‗(f) ―intermediary‖ means a broker, an agent or any other person, by whatever
name called, who arranges or facilitates a provision of a service (hereinafter
called the ‗main‘ service) or a supply of goods, between two or more persons,
but does not include a person who provides the main service or supplies the
goods on his account;‘;
(b) in rule 4, in clause (a), for the second proviso, the following proviso
shall be substituted, namely:-
―Provided further that this clause shall not apply in the case of a service
provided in respect of goods that are temporarily imported into India for
repairs and are exported after the repairs without being put to any use in the
taxable territory, other than that which is required for such repair;';
(c) in rule 9, for clause (d), the following clause shall be substituted,
namely:-
―(d) Service consisting of hiring of all means of transport other than,-
(i) aircrafts, and
(ii) vessels except yachts,
upto a period of one month.'.
[F. No. 334 /15/ 2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India,
Extraordinary, by
notification No. 28/2012 - Service Tax, dated the 20th June,
2012 vide number G.S.R. 470 (E), dated the 20th June, 2012.