Seeks to amend point of Taxation Rules - 37/2012 - Service Tax

[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 20 th 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 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] (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 1 st March, 2011 and was last amended by notification No. 4/2012-Service Tax , dated the 17 th March, 2012[G.S.R.202 (E), dated the 17 th March, 2012].