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of <h1>Finance Ministry Amends Place of Provision of Services Rules, Revises Online Service Definitions Effective December 2016.</h1> The notification issued by the Ministry of Finance, Department of Revenue, amends the Place of Provision of Services Rules, 2012, effective December 1, 2016. It revises the definition of 'online information and database access or retrieval services' to align with the Service Tax Rules, 1994. Additionally, it modifies rule 3 to specify that the proviso applies to services other than online information and database access or retrieval services. Rule 9, clause (b) is omitted. These changes are made under the authority of the Finance Act, 1994.
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