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of <h1>Service tax exemption withdrawn for online info and database services in non-taxable territories, effective December 1, 2016.</h1> The notification amends the previous notification No. 25/2012-ST to withdraw the service tax exemption for services provided by entities in non-taxable territories to the government, local authorities, governmental authorities, or individuals in taxable territories for non-commercial purposes. It specifically targets online information and database access or retrieval services, which will no longer be exempt from service tax. This amendment, issued by the Ministry of Finance, will be effective from December 1, 2016.
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