[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. 37/2012 – Service Tax
New Delhi, the 20th June, 2012
G.S.R.
….(E).- 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 1st 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]
(Rajkumar
Digvijay)
Under Secretary to the Government
of India
Note:
The principal notification was published in the Gazette of India,
Extraordinary, vide notification No. 18/2011
- Service Tax, dated 1-3-2011
vide number G.S.R. 175 (E), dated the 1st March, 2011 and
was last amended by notification No. 4/2012-Service Tax, dated the 17th
March, 2012[G.S.R.202 (E), dated the 17th March, 2012].