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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

Service Tax - 47/2016 - Dated:- 9-11-2016 - 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 th .....

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partment of Revenue) No.25/2012-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. 467 (E), dated the 20thJune, 2012, namely:- In the said notification,- (a) .....

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lause (a) ; ; (b) in paragraph 2, after clause (xaa), the following clause shall be inserted, namely: - (xab) online information and database access or retrieval services has the same meaning as assigned to it in clause (ccd) of sub-rule 1 of rule 2 .....

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