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Seeks to amend the Place of Provision of Services Rule, 2012, to prescribe or modify the place of provision of services for certain specified services.
July, 22nd 2014
                                   Government of India
                                   Ministry of Finance
                                 (Department of Revenue)
                          No. 14/2014 - Service Tax
                                                              New Delhi, the 11th July, 2014

     G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 66C
and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994),
the Central Government hereby makes the following rules to amend the Place of Provision
of Services Rules, 2012, namely:--

(1)    (1) These rules may be called the Place of Provision of Services (Amendment)
Rules, 2014.
      (2) They shall come into force on the 1st day of October, 2014.

(1) In the Place of Provision of Services Rules, 2012,­

    (a) in rule 2 for clause (f), the following clause shall be substituted, namely:-

            (f) intermediary means a broker, an agent or any other person, by whatever
            name called, who arranges or facilitates a provision of a service (hereinafter
            called the main` service) or a supply of goods, between two or more persons,
            but does not include a person who provides the main service or supplies the
            goods on his account;`;

    (b) in rule 4, in clause (a), for the second proviso, the following proviso shall be
    substituted, namely:-

                    Provided further that this clause shall not apply in the case of a
            service provided in respect of goods that are temporarily imported into India
            for repairs and are exported after the repairs without being put to any use in
            the taxable territory, other than that which is required for such repair;;

    (c) in rule 9, for clause (d), the following clause shall be substituted, namely:-

            (d) Service consisting of hiring of all means of transport other than,-
                      (i) aircrafts, and
                      (ii) vessels except yachts,
                upto a period of one month..
                                                             [F.No. 334 /15/ 2014-TRU]

                                                                          (Akshay Joshi)
                                              Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, by
notification No. 28/2012 - Service Tax, dated the 20th June, 2012 vide number G.S.R. 470
(E), dated the 20th June, 2012.
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