Point of Taxation (Amendment) Rules, 2012

[Service Tax Notification No. 37 dated 20^th June 2012]

In exercise of the powers conferred by clause (a) 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 further to amend the Point of Taxation Rules, 2011, namely:—

1. (a) These rules may be called the Point of Taxation (Amendment) Rules, 2012.

(b) They shall come into force on the 1^st day of July, 2012.

2. In the Point of Taxation Rules, 2011,-

(a) in rule 2, sub-rules (b) and (f) shall be omitted.

(b) for the words, “provided or to be provided” wherever they occur, the words “provided or agreed to be provided” shall be substituted.

[F. No.334/1/2012 -TRU]