Seeks to amend Point of Taxation Rules, 2011 so as to insert clarificatory Explanations.

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..... e (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. (1) These rules may be called the Point of Taxation (Amendment) Rules, 2016. (2) Save as otherwise provided in these rules, they shall come into force on the 1st day .....

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..... , Sub-section (i), vide notification No. 18/2011 Service Tax, dated the 1st of March, 2011 vide number G.S.R. 175(E) dated the 1st of March, 2011 and last amended vide notification No. 13/2014 - Service Tax dated 11th July, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), by number G.S.R. 482(E), dated the 11th July, 2014. - Notification Tax Man .....

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