[TO BE PUBLISHED IN THE
GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 50/2016-Service Tax
New Delhi, the 22 nd November, 2016
G.S.R.---(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 Customs
hereby makes further amendments in the notification No. 20/2014-Service Tax,
dated the 16th September, 2014, published vide G.S.R. number (E), 648 dated the
16th September, 2014, namely :-
In the said
notification, after the proviso, the following shall be inserted, namely:-
“Provided further that in case of 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, 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-rule (1) of rule 2 of
the Service Tax Rules, 1994;
(b) “non-assesse online recipient” has the same meaning as assigned to
it in clause (ccba) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994.”
[F. No. 354/149/2016-TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal
notification was published in the Gazette of India, Extraordinary, vide
notification No. 20/2014 - Service Tax, dated the 16th September, 2014, vide
number G.S.R. 648 (E), dated the 16th September, 2014 and last amended vide
notification No. 1/2015 - Service Tax, dated the 20th January, 2015 vide number
G.S.R. 44 (E), dated the 20th January, 2015.
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