[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.
47/2016-Service Tax
New
Delhi, the 9th November, 2016
G.S.R.….(E).-In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it
is necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No.25/2012-Service Tax, dated the
20thJune, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20thJune,
2012, namely:-
In the said notification,-
(a) in
the opening paragraph, in entry 34, after clause (c), the following proviso
shall be inserted, namely,-
“Provided that the
exemption shall not apply to online information and database access or
retrieval services received by persons specified in clause (a) ;”;
(b) in
paragraph 2, after clause (xaa), the following clause shall be inserted,
namely: -
„(xab) “online information and database access
or retrieval services” has the same meaning as assigned to it in clause (ccd)
of sub-rule 1 of rule 2 of the Service Tax Rules, 1994;?.
2. This notification shall come into force on
the 1st day of December, 2016.
[F. No. 354/149/2016-TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The
principal notification was published in the Gazette of India, Extraordinary,
vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012, vide
number G.S.R. 467 (E), dated the 20thJune, 2012 and last amended vide
notification number 40/2016 - Service Tax, dated the 6th September, 2016 vide
number G.S.R. 857 (E), dated the 6th September, 2016.
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