Seeks to amend notification No. 30/2012- ST, dated the 20th June, 2016 so as to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assesse online recipient’ - 49/2016 - Service Tax

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 49/2016-Service Tax

New Delhi, the 9th November, 2016

G.S.R. 1058 (E).-In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2012-Service Tax, dated the 20thJune, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20thJune, 2012, namely:-

In the said notification,-

(a) in paragraph I, in clause (B), after the words “located in the taxable territory”, the words “other than non-assesse online recipient” shall be inserted;

(b) in paragraph (II), in the TABLE, against Sl. No. 10, in the entry under column (2), after the words “located in the taxable territory”, the words “other than non-assesse online recipient” shall be inserted;

(c) after Explanation II, following shall be inserted, namely:-

‘Explanation III. For the purposes of this notification, “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule 1 of rule 2 of Service Tax Rules, 1994.’.

2. This notification shall come into force on the 1st day of December, 2016.

[F. No. 354/149/2016-TRU]

(Anurag Sehgal)

Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 30/2012 - Service Tax, dated the 20thJune, 2012, vide number G.S.R. 472(E), dated the 20thJune, 2012 and last amended vide notification No. 34/2016-Service Tax, dated the 6th June, 2016 vide number G.S.R. 577(E), dated the 6th June, 2016.