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Seeks 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 tax

Service Tax - 48/2016 - Dated:- 9-11-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 48/2016-Service Tax, New Delhi, the 9th November, 2016 G.S.R. 1057 (E). - In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,namely:- 1. (1) These rules may be called the Service Tax (Fourth .....

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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 info .....

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her intangibles via telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music, etc.); (vi) digital data storage; and (vii) online gaming; ; (c) in clause (d),- (i) in sub-clause (i),- (a) in item (G), after the words taxable service , the words other than online information and database access or retrieval services, shal .....

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on 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, provider of service located in a non-taxable territory shall be the person liable for paying service tax: Provided further 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 recipien .....

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:- (a) the invoice or customer s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question, its supplier in non-taxable territory and the service tax registration number of the supplier in taxable territory; (b) the intermediary 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 paym .....

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ipient, 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 any purpo .....

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territory if any two of the following non-contradictory conditions are satisfied, namely :- (a) the location of address presented by the service recipient via internet is in taxable territory; (b) the credit card or debit card or store value card or charge card or smart card or any other card by which the service recipient settles payment has been issued in the taxable territory; (c) the service recipient‟s billing address is in the taxable territory; (d) the internet protocol address of .....

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ion 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, a person receiving such services shall be deemed to be a non-assesse online recipient, if such person does not have service tax registration under these rules. ; (ii) in rule 4, in sub rule (1), after third proviso, the following proviso shall be inserted, namely:- Provided also that a person located in non taxable territor .....

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