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Service Tax Notification & Circulars


Service Tax (Fifth Amendment) Rules, 2016

 Notification No#53/2016-Service Tax     19 December 2016

Seeks to amend Service Tax Rules, 1994 so as to allow a person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 3..

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Digital mode of payment while making financial transantions-past assessments

 Notification No#137/ 155 /2012-Service Tax( Part-I)     09 December 2016

F. No. 137/ 155 /2012-Service Tax( Part-I) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing New Delhi, the 9th December , 2016   To All Principal Chief Commissioners / Chief Commissioners of Central Excise/Servic..

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To exempt services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit, debit, or other card service

 Notification No#52/2016-Service Tax      08 December 2016

Seeks to amend exemption notification No. 25/2012-ST dated 20.06.2012 so as to exempt services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card ser..

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Place of Provision of Services (Second Amendment) Rules, 2016

 Notification No#51/2016-Service Tax      30 November 2016

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services'.   [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB..

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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 ter

 Notification No#50/2016-Service Tax      22 November 2016

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..

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Service Tax (Fourth Amendment) Rules, 2016

 Notification No#48/2016-ST     09 November 2016

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 paym..

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Place of Provision of Services (Amendment) Rules, 2016

 Notification No#46/2016-ST     09 November 2016

Seeks to amend Place of Provision of Services Rules, 2012 so as to amend the place of provision of ‘online information and database access or retrieval services’ with effect from 01.12.1016.   GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NEW DELHI Noti..

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Withdraw exemption from service tax for services provided by a person in non-taxable territory to Government

 Notification No#47/2016-ST     09 November 2016

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, indust..

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Compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory

 Notification No#49/2016-Service Tax     09 November 2016

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 t..

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Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India-reg

 Notification No#202/12/2016-Service Tax     09 November 2016

Circular No. 202/12/2016-Service Tax F.No. 354/149/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 9th November, 2016   To,   Principal Chief Commissioners of Customs and Central Excise (All) Princip..

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