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Seeks to amend notification No. 20/2014-ST dated 16th September 2014 so as to provide exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-assesse online recipient .

Service Tax - 50/2016 - Dated:- 22-11-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 50/2016-Service Tax New Delhi, the 22nd November, 2016 G.S.R.1082 (E).- In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with clause (55) of section 65B of the Finance Act 1994 (32 of 1994), rule 3 of the Central Excise Rules, 2002 and rule 3 of the Service Tax Rules, 1994, the Central Board of Excise and Cus .....

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, no officer specified in column (2) of the Table 3 and no officer subordinate to him, other than the officer specified in column (2) against S.No (23) of the said Table and all the officers subordinate to him, shall have the powers under Chapter-V of the Finance Act, 1994 (32 of 1994) and the rules made thereunder. Explanation.- For the purposes of this notification,- (a) online information and database access or retrieval services has the same meaning as assigned to it in clause (ccd) of sub-r .....

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