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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

Service Tax - 49/2016 - Dated:- 9-11-2016 - 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 of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2012-Service Tax, dated the 20thJune, 2012 .....

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