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basis of the challan of payment of service tax by the [Notification No. 14/2017-Service Tax dt. 13-04-2017]
said importer on the services provided by a foreign
shipping line to a foreign charterer w.r.t. goods  Service Tax (Settlement of Cases) Amendment Rules,
destined for India. 2017
[Notification No. 10/2017-CENT dt. 13-04-2017] [Notification No. 13/2017-Service Tax dt. 12-04-2017]

 Central Excise (Settlement of Cases) Amendment  Service Tax (Advance Rulings) Amendment, Rules
Rules, 2017 2017
[Notification No. 09/2017-CENT dt. 12-04-2017] [Notification No. 12/2017-Service Tax dt. 31-03-2017]

 Central Excise (Advance Rulings) Amendment, Rules
2017 inCome tax
[Notification No. 08/2017-CENT dt. 31-03-2017]
Notification:
serviCe tax  In exercise of the powers conferred by clause (iii)

of the proviso to section 269ST of the Income-tax
Act, 1961 (43 of 1961), the Central Government
 Seeks to amend Service Tax Rules, 1994 so as to,(i) hereby notifies that the provision of section 269ST
Specify the importer as defined under clause (26) of shall not apply to receipt by any person from an
section 2 of the Customs Act, 1962 (52 of 1962) of entity referred to in sub-clause (b) of clause (i) of
goods as the person liable for paying service tax in the proviso to section 269ST.
case of services provided or agreed to be provided 2. The notification shall be deemed to have come into
by a person located in non-taxable territory to a force with effect from 1st day of April, 2017.
person located in non-taxable territory by way of [Notification No.28/2017, F.No.370142/10/2017-TPL]
transportation of such goods by a vessel from a place
outside India up to the customs station of clearance  In exercise of the powers conferred by section 139A
in India. (ii) Provide an alternate mechanism for and section 285BA, read with section 295 of the
calculating and paying service tax, Swachh Bharat Income-tax Act, 1961 (43 of 1961), the Central
Cess and Krishi kalyan Cess. Board of Direct Taxes hereby makes the following
[Notification No. 16/2017-Service Tax dt. 13-04-2017] rules further to amend the Income-tax Rules, 1962,
namely:—
 Seeks to amend notification No. 30/2012-ST dated 1. (1) These rules may be called the Income –tax
20.06.2012 so as to specify the importer as defined (Seventh Amendment) Rules, 2017. (2) It shall be
under clause (26) of section 2 of the Customs Act, deemed to have come into force from the 1st March,
1962 (52 of 1962) of goods as the person liable for 2017.
paying service tax in case of services provided or 2. In the Income-tax Rules, 1962, in rule 114B, in the
agreed to be provided by a person located in non- fourth proviso, for the figures, letters and words
taxable territory to a person located in non-taxable “28th day of February”, the figures, letters and
territory by way of transportation of such goods by words “30th day of June” shall be substituted.
a vessel from a place outside India up to the customs [Notification No. 27/2017/F. No. 370142/32/2017-
station of clearance in India. TPL]
[Notification No. 15/2017-Service Tax dt. 13-04-2017]
 In exercise of the powers conferred by clause (c) of
 Seeks to amend Point of Taxation Rules, 2011 with sub-section (2) of section 80JJAA read with section
effect from 22nd January, 2017 so as to provide the 295 of the Income-tax Act, 1961 (43 of 1961),
point of taxation of services provided by a foreign the Central Board of Direct Taxes hereby makes the
shipping line to foreign charterer w.r.t. goods following rules further to amend the Income-tax
destined for India as the date of bill of lading of Rules, 1962, namely:-
goods in the vessel at the port of export. 1. (1) These rules may be called the Income-tax ( 6th

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