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.
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.