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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Ministry of Finance <br /><br /> Point of Taxation (Amendment) Rules, 2016<br /><br /> MANU/DSTX/0015/2016 - (01 Mar 2016)<br /><br /> </td> </tr> <tr> <td align="left" valign="top"></td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>The Ministry of Finance notified the Point of Taxation (Amendment) Rules, 2016 amending the Point of Taxation Rules, 2011. Among other changes, the new Rules add an Explanation explicating "The rule shall apply mutatis mutandis in case of new levy on services."</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Point of Taxation Rules, 2011 <manuid>MANU/DSTX/0016/2011</manuid> Point of Taxation (Amendment) Rules, 2014 <manuid>MANU/DSTX/0016/2014</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : service tax, point of taxation</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>