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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. 6/2017-Service Tax
New Delhi, the 30
th
January, 2017

G.S.R..... (E). - In exercise of the powers conferred by sub-section (1), read with 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 Service Tax Rules, 1994,namely:-
1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the date of publication in the Official Gazzette.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), after the last proviso, the following
proviso shall be inserted, namely,-
“Provided also that in case of online information and database access or retrieval
services provided or agreed to be provided by any person located in a non-taxable
territory and received by non-assesse online recipient, the service tax payable for the
month of December, 2016 and January, 2017, shall be paid to the credit of the Central
Government by the 6
th
day of March, 2017.”.
[F. No. 354/149/2016-TRU]

(Mohit Tewari)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 2/94-Service Tax, dated the 28
th
June, 1994 vide number
G.S.R. 546 (E), dated the 28
th
June, 1994 and last amended vide notification No. 2/2017-Service
Tax, dated the 12
th
January, 2017 vide number G.S.R. 25(E), dated the 12
th
January, 2017.
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