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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 27
th
June, 2011
Notification No. 41/2011 - Service Tax
G.S.R. (E).- 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, on being satisfied that it is necessary in the public interest so to do, 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 (Second Amendment) Rules, 2011.
(2) They shall come into force on the 1
st
day of July, 2011.
2. In the Point of Taxation Rules, 2011, in Rule 7, in sub-rule (c),-
before the bracket and letter "(p)", the bracket and letter "(g)" shall be inserted,
[F. No. 334/3/2011-TRU]
(Samar Nanda)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification no. 18/2011-Service Tax, dated the 1
st
March, 2011, published in the
Gazette of India, Extraordinary vide Number G.S.R. 175(E), dated the 1
st
March, 2011 and last amended vide notification
No.25/2011-Service Tax, dated the 31
st
March, 2011, published on the Gazette of India vide Number G.S.R. 283(E), dated the
31
st
March, 2011.
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