SERVICE TAX – (Notification No. 51/2016-Service Tax) SEEKS TO AMEND PLACE OF PROVISION OF SERVICES RULES, 2012 SO AS TO EXCLUDE ONLINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL SERVICES

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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI
Notification No. 51/2016-Service Tax
Dated: 30th November, 2016
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 further amend the Place of Provision of Services Rules, 2012, namely:-
(1). These rules may be called the Place of Provision of Services (Second 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, in rule 2, in clause (q), after the words “include broadcasting”, the words “and online information and database access or retrieval” shall be inserted.
(MOHIT TIWARI)
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. 46/2016-Service Tax, dated the 9th November, 2016 vide number G.S.R. 1055 (E), dated the 9th November, 2016.
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