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<h1>India Withdraws Service Tax Exemption on Cross-Border B2C OIDAR Services; Registration Required by December 1, 2016.</h1> The circular announces the withdrawal of the exemption from Service Tax on Cross Border Business to Consumer (B2C) Online Information and Database Access or Retrieval (OIDAR) services provided electronically from a non-taxable territory to consumers in India, effective December 1, 2016. Previously, such services were exempt if received by government or individuals for non-business purposes. The Large Taxpayer Unit in Bengaluru is designated as the administrative authority for these service providers. Service providers must now register for Service Tax and remit payments. Contact details for further assistance are provided within the notice.