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’

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..... Tax - Service Tax - Notifications - ST - 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 o .....

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..... 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 .....

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