TMI BlogSeeks to amend Service Tax Rules, 1994 so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... nt, a local authority, a governmental authority or an individual receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory; Explanation.- For the purposes of this clause, governmental authority means an authority or a board or any other body : (i) set up by an Act of Parliament or a State legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243Wof the Constituion; ; (b) after clause (ccc), the following clause shall be inserted, namely:- (ccd) online information and database access or retrieval services means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the supply does not authorise the charge to the customer or take part in its charge i.e. intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-assesse online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the service provider: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, any person located in taxable territory representing such service provider for any purpose in the taxable territory shall be the person liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, if the service provider does not have a physical presence or does not have a representative for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of taxable services in the taxable territory in India and notwithstanding anything contrary in these rules, the registration shall be deemed to be granted in form ST-2A from the date of receipt of the application. ; (iii) in rule 4A, in sub-rule 1 , after the sixth proviso, the following proviso shall be inserted, namely:- Provided also that in case of online information and database access or retrieval services provided or agreed to be provided in taxable territory by a person located in the non-taxable territory, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, but containing name and address of the person receiving taxable service to the extent available and other information in such documents as required under this sub-rule. ; (iv) in rule 7, in sub-rule (1) after the letters and figure ST-3A , the word, letters and figure or ST-3C shall be inserted; (v) after Form ST-1 , the following Form shall be inserted, namely :- FORM ST-1A [Application form for registration under section 69 of the Finance Act, 1994 (32 of 1994) for person in non-taxable territory p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... City/ Town Pin Code Registered Physical Address Country (Full Name) : (d) Pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s identification number/any unique identification number in the country of incorporation of the applicant 2A. Name of the applicant ( as appearing in above identification number ) 3. Name, Address and Phone Number of Proprietor/Partner/Director (i) Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Designation (iii) Address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) PAN (iv) Phone Number (iv) e-mail ID ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Street No. Street /Farm Name Suburb/ District ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of Taxable Service Online information and database access or retrieval services Part B - Value of taxable services and service tax payable 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. S. No. Name of Service recipient (to the extent available) Address of Service recipient (to the extant available) Currency in which value of taxable service charged Value of service in the currency mentioned in column 4 Is service recipient a non-assesse online recipient (Yes/No) If reply in column 6 is no, service tax registration number of the service recipient in India If reply in column 6 is yes, service tax payable [@14%] in rupees [col-4* Col-5 *14%] If reply in column 6 is yes, Swachh Bharat Cess payable [@ 0.5%] in rupees [col-4* Col-5 *0.5%] If reply in column 6 is yes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. . . D1 Total Service tax paid in Advance Part E - Swachh Bharat Cess Paid in Advance Amount of Swachh Bharat Cess paid in advance under sub-rule (1A) of rule 6 of the Service Tax Rules, 1994 : 1. 2. 3. 4. S. No. Challan No. Date Amount 1. 2. 3. . . E1 Total Swachh Bharat Cess paid in Advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. . . H1 Total Swacch Bharat Cess paid consequent to the point of taxation Part I - Krishi Kalyan Cess Paid consequent to the point of taxation Amount of Krishi Kalyan Cess paid in advance under sub-rule (1A) of rule 6 of the Service Tax Rules, 1994 : 1. 2. 3. 4. S. No. Challan No. Date Amount 1. 2. 3. . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K4 Penalty paid K5 Amount of Late fee paid, if any. K6 Any other amount paid (please specify) K7 Total amount of service tax arrears, interest, penalty and any other amount , etc. made K7 = (K1+K2+K3+K4+K5+K6) K8 Arrears of Swachh Bharat Cess (SBC) paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part L - Challan details of payments made regarding Part K 1. 2. 3. 4. S. No. Challan No. Date Amount 1. 2. 3. . . L1 Total amount Paid Part M - Self Assessment Memorandum (a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated. (b) I/We have assessed and paid the service tax as per the provisions of the Finance Act, 1994 and the rules made thereunder. (c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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