Seeks to amend Place of Provision of Service Rules, 2012

Circular No.ES/205/2016-17                                     December  01, 2016   

To: Members of the Council

Sub: - Seeks to amend Place of Provision of Service Rules, 2012 so as to exclude ‘online information and database access or retrieval services’ from the definition of ‘telecommunication services’.

 Dear Member,                                          

This is to inform you that the Central Board of Excise and Customs has issued Notification No. 51/2016- Service tax dated 30.11.2016 making amendments in the Place of Provision of Service Rules, 2012.

1. These rules may be called the Place of Provision of Services (Second Amendment) Rules, 2016 and 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.

Members may kindly make note of the same.

Thanking you,                       

V. ANIL KUMAR
EXECUTIVE DIRECTOR