Notification No. 49/2016-Service Tax, Dated 09th November, 2016 -Service Tax- Amendment 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’.
Notification No. 48/2016-Service Tax, Dated 09th November, 2016 - Service Tax- Amendment 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 tax.
Notification No. 47/2016-Service Tax, Dated 09th November, 2016 -Service Tax- Amendment 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, industry or any other business or profession, located in taxable territory.
Notification No. 46/2016-Service Tax, Dated 09th November, 2016 - Service Tax- Amendment 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.
Notification No. 45/2016-Service Tax, Dated 30th September, 2016 - Service Tax- Service of transportation, by educational institutions to students, faculty and staff.
Notification No. 44/2016-Service Tax, Dated 28th September, 2016 - Service Tax- Seeks to amend Notification No. 20/2005-Service Tax dated 10th August, 2005.