This notification, No. 51/2016-Service Tax, issued by the Ministry of Finance, Department of Revenue, introduces the Place of Provision of Services Second Amendment Rules, 2016. Effective December 1, 2016, these rules further amend the Place of Provision of Services Rules, 2012. The amendment modifies rule 2, clause (q), to include "online information and database access or retrieval" within the definition of services that include broadcasting. The notification is issued under the authority granted by subsection 1 of section 66C and clause (hhh) of subsection 2 of section 94 of the Finance Act, 1994 (32 of 1994). Contact person: Mohit Tiwari, Under Secretary, TRU. The principal rules were initially published under notification No. 28/2012-Service Tax, dated June 20, 2012, vide G.S.R. 470(E), and last amended by notification No. 46/2016-Service Tax, dated November 9, 2016, vide G.S.R. 1055(E).
Key Entities Referenced
Mohit Tiwari: Under Secretary in the Tax Research Unit (TRU).
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for tax collection and administration.
Finance Act, 1994: An Indian law related to finance and taxation, specifically referenced in the context of service tax regulations.
Central Government: The executive authority of the Union of India.
Place of Provision of Services Rules, 2012: A set of rules governing the location where services are considered to be provided for tax purposes.
Place of Provision of Services Second Amendment Rules, 2016: An amendment to the Place of Provision of Services Rules, 2012.
Service Tax: A tax levied by the Indian government on services provided.
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िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021) व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 30 नव(cid:7013)ब र, 2016
स.ं 51/2016-सवे ा कर
सा.का.िन. 1102(अ).—िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 66 ग क(cid:7409) उपधारा (1) और धारा 94
क(cid:7409) उपधारा (2) के उपवा(cid:6989) य (जजज) के तहत (cid:7079)द(cid:7004)त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, के(cid:7008)(cid:7076) सरकार, (cid:7009)ल ेस आफ (cid:7079)ोिवजन ऑफ
स(cid:7414)वसेज (cid:7272)(cid:7016)स , 2012 म(cid:7286) और आगे संशोधन करन ेके िलए िन(cid:7013)न िलिखत िनयमावली बनाती ह,ै यथा :—
(1) (1) इन िनयम(cid:7298) को (cid:7009)ल ेस आफ (cid:7079)ोिवजन ऑफ स(cid:7414)वसेज (ि(cid:7367)तीय संशोधन) (cid:7272)(cid:7016)स , 2016 कहा जाएगा।
(2) ये 1 (cid:7408)दस(cid:7013) बर, 2016 से लागू ह(cid:7298)गे।
(2) (cid:7009) लेस आफ (cid:7079)ोिवजन आफ स(cid:7414)वसेज (cid:7272)(cid:7016)स , 2012 म,(cid:7286) िनयम 2 के उपवा(cid:6989)य (न) म (cid:7286) “का अथ”(cid:6981) श(cid:7011)द के प(cid:7019)च ात ् “(cid:7079)सारण
एवम ऑनलाइन सूचना और डाटाबेस तक प(cid:7263)चं अथवा (cid:7407)र(cid:7069)ीवल सेवा के अित(cid:7407)र(cid:7334)’’ श(cid:7011)द अंत:(cid:7021)थ ािपत (cid:7408)कए जाएगं ;े
[फा.सं. 354/149/2016-टीआरय]ू
मोिहत ितवारी, अवर सिचव
नोट :— (cid:7079)धान िनयमावली को अिधसचू ना स.ं 28/2012-सेवा कर, (cid:7408)दनाकं 20 जून, 2012, सा.का.िन. 470 (अ), (cid:7408)दनाकं
20 जून, 2012, के (cid:7367)ारा भारत के राजप(cid:7074), असाधारण म (cid:7286) (cid:7079)कािशत (cid:7408)कया गया था और इसम (cid:7286) अिधसूचना
सं. 46/2016-सेवा कर, (cid:7408)दनाकं 9 नव(cid:7013)बर, 2016, सा.का.िन. 1055 (अ), (cid:7408)दनाकं 9 नव(cid:7013)बर, 2016, के (cid:7367)ारा
अंितम बार सशं ोधन (cid:7408)कया गया ह।ै
5507 GI/2016 (1) (cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th 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, (cid:32)(cid:101)(cid:105)(cid:100)(cid:118) notification
No. 28/2012 - Service Tax, dated the 20th June, 2012 (cid:101)(cid:105)(cid:100)(cid:118) 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 (cid:105)(cid:101)(cid:100)(cid:118) number G.S.R. 1055 (E), dated the 9th November, 2016.
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