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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. 1/2017-Service Tax
New Delhi, the 12
th
January, 2017
G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-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. 467 (E), dated the 20
th
June, 2012, namely:-
In the said notification, in the opening paragraph,-
(i) in entry 29, for item (g), the following item shall be substituted, namely:-
“(g) business facilitator or a business correspondent to a banking company with respect to
accounts in its rural area branch.”

(ii) in entry 34, for the proviso, the following proviso shall be substituted with effect from
22
nd
day of January, 2017, namely,-
“Provided that the exemption shall not apply to –
(i) online information and database access or retrieval services received by persons
specified in clause (a); or
(ii) services by way of transportation of goods by a vessel from a place outside India up
to the customs station of clearance in India;”.

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

(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 25/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 467 (E),
dated the 20
th
June, 2012 and last amended vide notification number 52/2016 - Service Tax, dated
the 8
th
December, 2016 vide number G.S.R. 1122 (E), dated the 8
th
December, 2016.
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