sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
Latest Circulars »
 Results of Underwriting Auctions Conducted on May 24, 2018
 RBI to conduct 7-day Variable Rate Reverse Repo auction under LAF on May 24, 2018
 Results of OMO purchase auction held on May 17, 2018 and Settlement on May 18, 2018
 Auction of Government of India Dated Securities May 21, 2018
 Auction for Sale (Re-issue) of Government Stock (GS) May 21, 2018
  RBI-Setting up of IFSC Banking Units (IBUs) – Permissible activities
 RBI-Basel III Framework on Liquidity Standards – Net Stable Funding Ratio (NSFR) – Final Guidelines
 RBI imposes penalty on The United Co-operative Bank Ltd., Bagnan Station Road(North), PO- Bagnan, Dist- Howrah, West Bengal
 Auction for Sale (Re-issue) of Government Stock (GS) May 14, 2018
 Auction of Government of India Dated Securities May 14, 2018
 RBI declines to share copies of inspection reports

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
[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. 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.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Organic SEO Outsourcing Organic Search Engine Optimization Outsourcing Organic Website SEO Organic SEO India Website SEO India Organic Search Engine Optimization India Organic Internet SEO India Organic Web

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions