Download Document

English हिंदी
[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. 2/2017-Service Tax
New Delhi, the 12
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 (Amendment) Rules, 2017.
(2) They shall come into force on the 22
nd
day of January, 2017.
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1),-
(i) in clause (aa), the following proviso shall be inserted, namely:-
“Provided that aggregator shall not include such person who enables a potential
customer to connect with persons providing services by way of renting of hotels,
inns, guest houses, clubs, campsites or other commercial places meant for
residential or lodging purposes subject to following conditions, namely:-
(a) the person providing services by way of renting of hotels, inns, guest houses,
clubs, campsites or other commercial places meant for residential or lodging
purposes has a service tax registration under provision of these rules; and
(b) whole of the consideration for services provided by such service provider is
received directly by such service provider and no amount, which forms part of
the consideration of services of such service provider, is received by the
aggregator directly from either recipient of the service or his representative.”;
(ii) in clause (d), in sub-clause(i), after item (EEB), the following item shall be inserted,
namely:-
“(EEC) in relation to 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, the person in India who complies with sections 29, 30 or 38 read with section 148
of the Customs Act, 1962 (52 of 1962) with respect to such goods;”.

[F. No. 354/42/2016-TRU]

(Anurag Sehgal)
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. 53/2016-
Service Tax, dated the 19
th
December, 2016 vide number G.S.R. 1155 (E), dated the 19
th

December, 2016.
notifications no 02 2017 service tax | iKargos