MANU/DSTX/0015/2016

Ministry : Ministry of Finance

Department/Board : Service Tax

Notification No. : 10/2016-Service Tax

Date : 01.03.2016

Notification/ Circulars Referred : Notification No. 18/2011 - Service Tax, dated the 1st of March, 2011 MANU/DSTX/0016/2011;Notification No. 13/2014 - Service Tax dated 11th July, 2014 MANU/DSTX/0016/2014

Citing Reference:
Notification No. 18/2011 - Service Tax, dated the 1st of March, 2011 MANU/DSTX/0016/2011  Referred

Notification No. 13/2014 - Service Tax dated 11th July, 2014 MANU/DSTX/0016/2014  Referred

Point of Taxation (Amendment) Rules, 2016

In exercise of the powers conferred by clause (a) 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 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