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Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions; (ii) Specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

Service Tax - 2/2017 - Dated:- 12-1-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 2/2017-Service Tax New Delhi, the 12th January, 2017 G.S.R. 25 (E). - In exercise of the powers conferred by sub-section (1), .....

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Rules, 2017. (2) They shall come into force on the 22nd day of January, 2017. 2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1),- (i) in clause (aa), the following proviso shall be inserted, namely:- Provided that aggregator shall not inc .....

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onditions, namely:- (a) the person providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes has a service tax registration under provision of these rules .....

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directly from either recipient of the service or his representative. ; (ii) in clause (d), in sub-clause(i), after item (EEB), the following item shall be inserted, namely:- (EEC) in relation to services provided or agreed to be provided by a person .....

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