(Service Tax) Modification in "Telecommunication Service" Definition under the Place of Provision of Services Rules, 2012
In exercise of the powers conferred by sub-section (1) of section 66C and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to further amend the Place of Provision of Services Rules, 2012, namely :—
(1) These rules may be called the Place of Provision of Services (Second Amendment) Rules, 2016.
(2) They shall come into force on the 1st day of December, 2016.
In the Place of Provision of Services Rules, 2012, in rule 2, in clause (q), after the words “include broadcasting”, the words “and online information and database access or retrieval” shall be inserted.
- The principal rules were published in the Gazette of India, Extraordinary, vide notification No. 28/2012 - Service Tax, dated the 20th June, 2012 vide number G.S.R. 470 (E), dated the 20th June, 2012.
- Amended by notification No.14/2014 - Service Tax, dated the 11th July, 2014 vide number G.S.R. 483 (E), dated the 11th July, 2014.
- Amended by notification No.46/2016 - Service Tax, dated the 9th November, 2016 vide number G.S.R. 1055 (E), dated the 9th November, 2016.
Clause (q) of rule 2 in the Place of Provision of Services Rules, 2012 reads as under: (after incorporating the modification as per above notification)
"Telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means but shall not include broadcasting and online information and database access or retrieval services.