Seeks to amend 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 - 47/2016 - Service Tax

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.