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<h1>Tax liability for non-resident digital service providers: overseas suppliers must register and pay tax for services received in India.</h1> Imposes service tax on persons located in non taxable territory supplying online information and database access or retrieval services received in India, defines non assesse online recipient, prescribes indicia to deem a recipient located in taxable territory, sets intermediary exclusion conditions, permits appointment of an Indian representative to discharge tax, and creates registration (Form ST 1A, ST 2A) and return (Form ST 3C) procedures including invoice and reporting requirements.