[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. 49/2016-Service Tax
New Delhi, the 9th
November, 2016
G.S.R.____(E).-In
exercise of the powers conferred by sub-section (2) of section 68 of the
Finance Act, 1994 (32 of 1994), the Central Government hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue) No. 30/2012-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. 472 (E), dated the 20thJune,
2012, namely:-
In the said notification,-
(a) in
paragraph I, in clause (B), after the words “located in the taxable territory”,
the words “other than non-assesse online recipient” shall be inserted;
(b) in
paragraph (II), in the TABLE, against Sl. No. 10, in the entry under column
(2), after the words “located in the taxable territory”, the words “other than
non-assesse online recipient” shall be inserted;
(c) after
Explanation II, following shall be inserted, namely:-
‘Explanation III. For the purposes
of this notification, “non-assesse online recipient” has the same meaning as
assigned to it in clause (ccba) of sub-rule 1 of rule 2 of 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. 30/2012 - Service Tax, dated the 20thJune, 2012, vide
number G.S.R. 472(E), dated the 20thJune, 2012 and last amended vide
notification No. 34/2016-Service Tax, dated the 6 th June, 2016 vide number
G.S.R. 577(E), dated the 6 th June, 2016.
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