This document is a notification from the Ministry of Finance, Department of Revenue, Government of India, amending the Service Tax Rules, 1994. Notification No. 53/2016-Service Tax, G.S.R. 1155(E), dated December 19, 2016, introduces the Service Tax Fifth Amendment Rules, 2016. These rules come into force on the date of their publication in the Official Gazette.
The amendment pertains to rule 4C of the Service Tax Rules, 1994, specifically concerning online information and database access or retrieval services. A proviso is inserted stating that a person located in non-taxable territory providing these services to a non-assessee online recipient located in taxable territory may issue online invoices not authenticated by a digital signature. This provision is valid for a period up to January 31, 2017.
The notification is issued under the powers conferred by subsection 1, read with subsection 2 of section 94 of the Finance Act, 1994 (32 of 1994).
The notification was prepared by Anurag Sehgal, Under Secretary. F. No.354149/2016-TRU.
Key Entities Referenced
Finance Act, 1994: An act of the Indian Parliament related to finance and taxation, specifically mentioned in the context of powers conferred to the Central Government.
Central Government: The executive authority of the Union of India, responsible for making and amending rules related to service tax.
Service Tax Rules, 1994: A set of rules established under the Finance Act, 1994, governing service tax in India. These rules are subject to amendments.
Service Tax Fifth Amendment Rules, 2016: The specific amendment to the Service Tax Rules, 1994, being introduced in this notification.
New Delhi: The location where the notification was issued, and likely the location of the Ministry of Finance.
Ministry of Finance: The Indian government ministry responsible for finance and revenue, which issued the notification.
Department of Revenue: A department under the Ministry of Finance responsible for matters relating to direct and indirect taxes.
Anurag Sehgal: The Under Secretary who signed the notification on behalf of the Ministry of Finance.
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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 ी, 19 (cid:7408)दस(cid:7013) बर, 2016
स.ं 53/2016-सवे ा कर
सा.का.िन.1155 (अ) .Ñ िव(cid:7004)त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 94 क(cid:7409) उप-धारा (2) के साथ प(cid:7407)ठत
उपधारा (1) के तहत (cid:7079)द(cid:7004)त शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, के(cid:7008)(cid:7076) सरकार, ,rn~}kjk सेवा कर िनयमावली, 1994 म (cid:7286) सशं ोधन
करने के िलए िन(cid:7013) निलिखत िनयम बनाती ह,ै यथा :-
1. (1) इन िनयम(cid:7298) को सेवा कर (पंचम सशं ोधन) िनयमावली, 2016 कहा जाएगा।
(2) य ेसरकारी राजप(cid:7074) म (cid:7286)अपने (cid:7079)काशन क(cid:7409) तारीख स ेलागू ह(cid:7298)गे।
2. सेवा कर िनयमावली,1994 के, िनयम 4ग, उप-िनयम (1) म(cid:7286) िन(cid:7013)न िलिखत परंतकु को अतं :(cid:7021)थ ािपत (cid:7408)कया जाएगा,
यथा :-
‘बशत(cid:7287) (cid:7408)क ऐसा कोई (cid:7018)य ि(cid:7334) जो (cid:7408)क गरै कर वाल े भ-ू (cid:6979)े(cid:7074) म (cid:7286) रहता हो और ऐसे (cid:7408)कसी गैर िनधा(cid:6981)रती ऑनलाइन
(cid:7079)ा(cid:7009) तकता(cid:6981) को ऑनलाइन सूचना और डाटाबसे ए(cid:6989)स से या (cid:7407)र(cid:7069)ीवल स(cid:7414)वसेज (cid:7079)दान करता हो, जो (cid:7408)क कर वाले भ-ू (cid:6979)े(cid:7074)
म(cid:7286) रहता हो, 31 जनवरी, 2017 तक क(cid:7409) अविध के िलए िबना िडिजटल ह(cid:7021)त ा(cid:6979)र के (cid:7079)मािणत ऑनलाइन बीजक
जारी कर सकता ह।ै
[फा.स.ं 354/149/2016 -टीआरय]ू
अनुराग सहगल, अवर सिचव
5822 GI/2016 (1)
.2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट : (cid:7079)धान िनयमावली को अिधसूचना स.ं 2/94-सेवा कर, (cid:7408)दनाकं 28 जून, 1994, सा.का.िन. 546 (अ), (cid:7408)दनाकं 28 जून,
1994 के तहत भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003)ड 3, उपख(cid:7003)ड (i) म (cid:7286) (cid:7079)कािशत (cid:7408)कया गया था और इसम(cid:7286)
अंितम बार अिधसूचना सं. 48/2016-सेवा कर, (cid:7408)दनांक 9 नव(cid:7013)ब र, 2016, सा.का.िन. 1057 (अ), (cid:7408)दनाकं 9 नवमब ् र,
2016 के (cid:7367)ारा सशं ोधन (cid:7408)कया गया ह।ै
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
New Delhi, the 19th December, 2016
No. 53/2016-Service Tax
G.S.R. 1155(E).Ñ In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section
94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the
Service Tax Rules, 1994, namely:-
1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazzette.
2. In the Service Tax Rules, 1994, in rule 4C, in sub-rule (1), the following proviso shall be inserted, namely:-
‘Provided that a person located in non-taxable territory providing online information and database access or
retrieval services to a non-assesse online recipient located in taxable territory may issue online invoices not
authenticated by means of a digital signature for a period upto 31st January, 2017’
[F. No.354/149/2016 -TRU]
ANURAG SEHGAL, Under Secy.
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) (cid:118)(cid:105)(cid:100)(cid:101)
notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 (cid:118)(cid:105)(cid:100)(cid:101) number G.S.R. 546 (E), dated the 28th
June, 1994 and last amended (cid:101)(cid:105)(cid:100)(cid:118) notification No. 48/2016-Service Tax, dated the 9th November, 2016 (cid:105)(cid:100)(cid:101)(cid:118)
number G.S.R. 1057 (E), dated the 9th 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.(cid:32)