{"id":85411,"date":"2016-11-14T15:15:39","date_gmt":"2016-11-14T09:45:39","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=85411"},"modified":"2018-04-27T11:30:29","modified_gmt":"2018-04-27T06:00:29","slug":"the-place-of-provision-of-services-amendment-rules-2016-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/14\/the-place-of-provision-of-services-amendment-rules-2016-notified\/","title":{"rendered":"The Place of Provision of Services (Amendment) Rules, 2016, notified"},"content":{"rendered":"

G.S.R. 1055(E).\u2014<\/strong>In exercise of the powers conferred by sub-section (1) of Section 66C and clause (hhh) of\u00a0sub-section (2) of Section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following\u00a0rules to amend the Place of Provision of Services Rules, 2012, namely :\u2014
\n1. (1) These rules may be called the Place of Provision of Services (Amendment)\u00a0Rules, 2016.
\n(2) They shall come into force on the 1st day of December, 2016.
\n2. In the Place of Provision of Services Rules, 2012,-
\n(i) in Rule 2, for clause (l), following clause shall be substituted, namely:-<\/p>\n

\u2018(l) \u201conline information and database access or retrieval services\u201d has the same meaning as assigned to\u00a0it in clause (ccd) of sub-rule 1 of Rule 2 of the Service Tax Rules, 1994;\u2019;<\/p>\n

(ii) in Rule 3, in the proviso, after the words \u201cin case\u201d, the words \u201cof services other than online information\u00a0and database access or retrieval services, where\u201d shall be inserted;
\n(iii) in Rule 9, clause (b) shall be omitted.<\/p>\n

[F. No. 354\/149\/2016-TRU]<\/p>\n

Note:<\/strong> The principal rules were published in the Gazette of India, Extraordinary, vide notification No. 28\/2012 – Service\u00a0Tax, dated the 20th June, 2012 vide number G.S.R. 470(E), dated the 20th June, 2012 and last amended by notification\u00a0No.14\/2014 – Service Tax, dated the 11th July, 2014 vide number G.S.R. 483(E), dated the 11th July, 2014.<\/p>\n

MINISTRY OF FINANCE
\n[Notification dated\u00a09th Novemeber, 2016]<\/p>\n","protected":false},"excerpt":{"rendered":"

G.S.R. 1055(E).\u2014In exercise of the powers conferred by sub-section (1) of Section 66C and clause (hhh) of\u00a0sub-section (2) of Section 94 of <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[],"class_list":["post-85411","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates"],"yoast_head":"\nThe Place of Provision of Services (Amendment) Rules, 2016, notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/14\/the-place-of-provision-of-services-amendment-rules-2016-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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