CBEC notifies “Place of
provision of services (Second Amendment) Rules, 2016”. It shall come into force
on the 1st day of December, 2016.
By “Place of provision of
services (Second Amendment) Rules,2016” ,CBEC amends, clause (q), in rule 2 of
the Place provision of services Rules,2012.
In Rule 2 , clause (q) (Definition
of Telecommunication services) , after the word “include broadcasting”, the
word “and online information and database access or retrieval” shall be
inserted.
Now it is read as
"telecommunication
service" means service of any description (including electronic mail,
voice mail, data services, audio text services, video text services, radio
paging and cellular mobile telephone services) which is made available to users
by means of any transmission or reception of signs, signals, writing, images
and sounds or intelligence of any nature, by wire, radio, visual or other
electro-magnetic means but shall not include broadcasting and online information and database access or retrieval services .
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