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Seeks to amend Place of Provision of Services Rules 2012 so as to amend the place of provision of online information and database access or retrieval services with effect from 01.12.1016

Service Tax - 46/2016 - Dated:- 9-11-2016 - MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 46/2016-Service Tax New Delhi, the 9th Novemeber, 2016 G.S.R.1055 (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 amend the Place of Provision of Services Rules, 2012, namely :- 1. (1) These rules may be called the Plac .....

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