OIDAR Removed from Telecomm Services Definition

·     Separate OIDAR Rules Notified

[Service Tax Notification No. 51 dated 30th November 2016]

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 further amend the Place of Provision of Services Rules, 2012, namely :-

1.  (1) These rules may be called the Place of Provision of Services (Second Amendment) Rules, 2016.

(2) They shall come into force on the 1st day of December, 2016.

2. In the Place of Provision of Services Rules, 2012, in rule 2, in clause (q), after the words “include broadcasting”, the words “and online information and database access or retrieval” shall be inserted.

[F. No. 354/149/2016-TRU]