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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)
NOTIFICATION
No. 15/2017-Service Tax
New Delhi, the 13
th
April, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the
Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 30/2012-Service Tax, dated the 20
th
June, 2012, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E),
dated the 20
th
June, 2012, namely:-
1. In the said notification, for Explanation III and Explanation IV, following shall be substituted,
namely:-
“Explanation III.- The business entity located in the taxable territory who is litigant, applicant or
petitioner, as the case may be, shall be treated as the person who receives the legal services for
the purpose of this notification.
Explanation IV.- For the purposes of this notification, “non-assesse online recipient” has the
same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules,
1994.
Explanation V.- For the purposes of this notification, in respect of services provided or agreed to
be provided by a person located in non-taxable territory to a person located in non-taxable
territory by way of transportation of goods by a vessel from a place outside India up to the
customs station of clearance in India, person liable for paying service tax other than the service
provider shall be the importer as defined under clause (26) of section 2 of the Customs Act, 1962
(52 of 1962) of such goods.”.
2. This notification shall come into force on the 23
rd
day of April, 2017.
[F. No. 354/42/2016-TRU]

(Mohit Tewari)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 30/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 472 (E),

dated the 20
th
June, 2012 and last amended vide notification No. 3/2017-Service Tax, dated the
12
th
January, 2017 vide number G.S.R. 26 (E), dated the 12
th
January, 2017.
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