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. 49/2016-Service Tax
New Delhi, the 9
th
November, 2016
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:-
In the said notification,-
(a) in paragraph I, in clause (B), after the words “located in the taxable territory”, the words
“other than non-assesse online recipient” shall be inserted;
(b) in paragraph (II), in the TABLE, against Sl. No. 10, in the entry under column (2), after the
words “located in the taxable territory”, the words “other than non-assesse online recipient”
shall be inserted;
(c) after Explanation II, following shall be inserted, namely:-
‘Explanation III. 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.’.
2. This notification shall come into force on the 1
st
day of December, 2016.
[F. No. 354/149/2016-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. 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. 34/2016-Service Tax, dated the
6
th
June, 2016 vide number G.S.R. 577(E), dated the 6
th
June, 2016.
notifications no 49 2016 service tax | iKargos