[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
Government of
India
Ministry of
Finance
(Department of
Revenue)
Notification
No. 21/2016-Service Tax
New Delhi, the
30th March, 2016
G.S.R.---(E).-
In exercise of the powers conferred by clause (a) and clause (hhh) of
subsection (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central
Government hereby makes the following rules further to amend the Point of
Taxation Rules, 2011, namely :—
1. These rules may be called the Point of Taxation
(Second Amendment) Rules, 2016.
2. In the Point of Taxation Rules, 2011, in rule 7,
after second proviso, the following proviso shall be inserted, namely,–
“Provided also that
where there is change in the liability or extent of liability of a person
required to pay tax as recipient of service notified under sub-section (2) of
section 68 of the Act, in case service has been provided and the invoice issued
before the date of such change, but payment has not been made as on such date,
the point of taxation shall be the date of issuance of invoice.”
[F. No.
B-1/4/2016-TRU]
(K.
Kalimuthu)
Under Secretary
to the Government of India
Note.- The principal rules were published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
notification No. 18/2011 – Service Tax, dated the 1st of March, 2011 vide
number G.S.R. 175(E), dated the 1st of March, 2011 and was last amended vide
notification No. 10/2016 - Service Tax dated 1st March, 2016 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 258(E), dated the 1st March, 2016.
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