CBEC amends Rules on Place of Provision of ‘Online Information & Database Services’

CBEC amends Rules relating to Place of Provision of ‘online information and database access or retrieval services’

CBEC has issued Notification No. 49/2016-Service Tax dt. 9 Nov. 2016, i.e. Place of Provision of Services (Amendment) Rules 2016, applicable w.e.f. 1 Dec. 2016. This amendment has been made by the CBEC to amend the place of provision of ‘online information and database access or retrieval services’.

 CBEC Notification No. 46/2016 Service Tax dt. 9 Nov. 2016

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