5507 GI/2016

(1)

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EXTRAORDINARY

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PART II—Section 3—Sub-section (i)

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PUBLISHED BY AUTHORITY

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NEW DELHI, WEDNESDAY, NOVEMBER 30, 2016/AGRAHAYANA 9, 1938

िव᭜ त मंᮢालय

(राज᭭ व िवभाग)

अिधसूचना

नई ᳰद᭨ ली, 30 नव᭥ बर, 2016

सं. 51/2016-सेवा कर

सा.का.िन. 1102(अ).—िव᭜ त अिधिनयम, 1994 (1994 का 32) कᳱ धारा 66 ग कᳱ उपधारा (1) और धारा 94

कᳱ उपधारा (2) के उपवा᭍ य (जजज) के तहत ᮧद᭜ त शिᲦयᲂ का ᮧयोग करते ᱟए, के᭠ ᮤ सरकार, ᭡ लेस आफ ᮧोिवजन ऑफ

सᳶवसेज ᱨ᭨ स, 2012 मᱶ और आगे संशोधन करने के िलए िन᭥ निलिखत िनयमावली बनाती है, यथा :—

(1)

(1) इन िनयमᲂ को ᭡ लेस आफ ᮧोिवजन ऑफ सᳶवसेज (ि᳇तीय संशोधन) ᱨ᭨ स, 2016 कहा जाएगा।

(2) ये 1 ᳰदस᭥ बर, 2016 से लागू हᲂगे।

(2) ᭡ लेस आफ ᮧोिवजन आफ सᳶवसेज ᱨ᭨ स, 2012 मᱶ, िनयम 2 के उपवा᭍ य (न) मᱶ “का अथᭅ” श᭣ द के प᭫ चात् “ᮧसारण

एवम ऑनलाइन सूचना और डाटाबेस तक पᱟंच अथवा ᳯरᮝीवल सेवा के अितᳯरᲦ’’ श᭣ द अंत:᭭ थािपत ᳰकए जाएंगे;

[फा.सं. 354/149/2016-टीआरयू]

मोिहत ितवारी, अवर सिचव

नोट :— ᮧधान िनयमावली को अिधसूचना सं. 28/2012-सेवा कर, ᳰदनांक 20 जून, 2012, सा.का.िन. 470 (अ), ᳰदनांक

20 जून, 2012, के ᳇ारा भारत के राजपᮢ, असाधारण मᱶ ᮧकािशत ᳰकया गया था और इसमᱶ अिधसूचना

सं. 46/2016-सेवा कर, ᳰदनांक 9 नव᭥बर, 2016, सा.का.िन. 1055 (अ), ᳰदनांक 9 नव᭥बर, 2016, के ᳇ारा

अंितम बार संशोधन ᳰकया गया है।

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 30^th Novemeber, 2016

No. 51/2016-Service Tax

G.S.R. 1102(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.

(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.

[F. No. 354/149/2016-TRU]

MOHIT TIWARI, Under Secy.

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 9^th November,

2016 vide number G.S.R. 1055 (E), dated the 9^th November, 2016.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

ALOK

KUMAR

Digitally signed by

ALOK KUMAR

Date: 2016.12.02

12:59:02 +05'30'