[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. 2/2017-Service Tax
New
Delhi, the 12th January, 2017
G.S.R..... (E). - In exercise of the powers
conferred by sub-section (1), read with sub-section (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
(Amendment) 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 include such
person who enables 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
following conditions, 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; and
(b) whole
of the consideration for services provided by such service provider is received
directly by such service provider and no amount, which forms part of the
consideration of services of such service provider, is received by the
aggregator 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 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, the person
in India who complies with sections 29, 30 or 38 read with section 148 of the
Customs Act, 1962 (52 of 1962) with respect to such goods;”.
[F. No.
354/42/2016-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.
53/2016- Service Tax, dated the 19th December, 2016 vide number G.S.R. 1155
(E), dated the 19th December, 2016.
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