Circular No.ES/205/2016-17 December 01, 2016
To: Members of the Council
Sub: - Seeks to amend Place of Provision of Service Rules, 2012 so as to exclude ‘online information and database access or retrieval services’ from the definition of ‘telecommunication services’.
Dear Member,
This is to inform you that the Central Board of Excise and Customs has issued Notification No. 51/2016- Service tax dated 30.11.2016 making amendments in the Place of Provision of Service Rules, 2012.
Members may kindly make note of the same.
Thanking you,
V. ANIL KUMAR
EXECUTIVE DIRECTOR