Seeks to amend notification No. 25/2012-ST dated 20th June , 2016 so as to withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice Tax - Service Tax - Service Tax - Notifications - ST - MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 47/2016-Service Tax New Delhi, the 9th November, 2016 G.S.R. 1056 (E). -In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) , the Central Government being satisfied that it is necessary in the public .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... atabase access or retrieval services has the same meaning as assigned to it in clause (ccd) of sub-rule 1 of rule 2 of the 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 Gaze .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X