Place of Provision of Services (Amendment) Rules, 2014

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..... se 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 amend the Place of Provision of Services Rules, 2012, namely:-- (1) (1) These rules may be called the Place of Provision of Services (Amendment) Rules, 2014. (2) They shall come into force .....

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..... e exported after the repairs without being put to any use in the taxable territory, other than that which is required for such repair;"; (c) in rule 9, for clause (d), the following clause shall be substituted, namely:- "(d) Service consisting of hiring of all means of transport other than,- (i) aircrafts, and (ii) vessels except yachts, upto a period of one month.". [F.No. 33 .....

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