Service Tax (Fourth Amendment) Rules, 2016

Last updated: 10 November 2016

 Notice Date : 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 payment of service

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Notification No : 48/2016-ST
Published in Service Tax
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