Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services' - 51/2016 - Service Tax
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Inclusion of online information and database access services alters place-of-provision classification under service tax rules. The Place of Provision of Services (Second Amendment) Rules, 2016 insert the words 'and online information and database access or retrieval' after 'include broadcasting' in clause (q) of rule 2 of the Place of Provision of Services Rules, 2012, thereby expanding the definitional scope of that provision; the amendment is notified under the Finance Act and comes into force on 1 December 2016.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inclusion of online information and database access services alters place-of-provision classification under service tax rules.
The Place of Provision of Services (Second Amendment) Rules, 2016 insert the words "and online information and database access or retrieval" after "include broadcasting" in clause (q) of rule 2 of the Place of Provision of Services Rules, 2012, thereby expanding the definitional scope of that provision; the amendment is notified under the Finance Act and comes into force on 1 December 2016.
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