Online information and database access services excluded from exemption when supplied to government or local authorities for non business purposes. The notification amends a prior service tax exemption so that the exemption does not apply to online information and database access or retrieval services received by the Government, local authority, governmental authority or an individual for non-business purposes, and it inserts a definition referencing clause (ccd) of sub-rule 1 of rule 2 of the Service Tax Rules, 1994.