[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. 10/2016-Service Tax
New Delhi, the 1st
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. (1)
These rules may be called the Point of Taxation (Amendment) Rules, 2016.
(2) Save as otherwise
provided in these rules, they shall come into force on the 1st day of March,
2016.
2. In the Point of Taxation Rules, 2011,–
(1) in the opening
paragraph, after the words ?powers conferred under?, the word, letters and
signs ?sub-section (2) of section 67A and? shall be inserted with effect from
the date of enforcement of the Finance Act, 2016.
(2) in rule 5, after
clause (b), the following explanations shall be inserted, namely,–
Explanation
1.-
This rule shall apply mutatis mutandis in case of new levy on services.
Explanation
2.-
New levy or tax shall be payable on all the cases other than specified above.?.
[F.
No. 334/8/2016-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 1 st of March, 2011 vide
number G.S.R. 175(E) dated the 1 st of March, 2011 and last amended vide
notification No. 13/2014 - Service Tax dated 11th July, 2014 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), by number
G.S.R. 482(E), dated the 11th July, 2014.
We do not mediate buying, selling of products or services.
We have successfully served many reputable clients for Import-Export Data Information Services. Here are some of our clients:
Copyright © 2009 - 2024 www.seair.co.in. All Rights Reserved.