[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. 53/2016-Service Tax,
New
Delhi, the 19th December, 2016
G.S.R..... (E). - In exercise
of the powers conferred by sub-section (1), read with 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 Service Tax Rules, 1994,namely:-
1. (1)
These rules may be called the Service Tax (Fifth Amendment) Rules, 2016.
(2) They shall come into force on the date of their
publication in the official gazzette.
2. In
the Service Tax Rules, 1994, in rule 4C, in sub-rule (1), the following proviso
shall be inserted, namely:-
‘Provided that a person located in non-taxable
territory providing online information and database access or retrieval services
to a non-assesse online recipient located in taxable territory may issue online
invoices not authenticated by means of a digital signature for a period upto
31st January, 2017’
[F.
No.354/149/2016 -TRU]
(Anurag Sehgal)
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. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R.
546 (E), dated the 28th June, 1994 and last amended vide notification No.
48/2016-Service Tax, dated the 9 th November, 2016 vide number G.S.R. 1057 (E),
dated the 9 th November, 2016.
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