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Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services'

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude online information and database access or retrieval services from the definition of telecommunication services - Service Tax - 51/2016 - Dated:- 30-11-2016 - GOVERNMENT OF IND .....

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ion 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 (Seco .....

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