Seeks to amend Service Tax Rules, 1994 so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax - 48/2016 - Service Tax
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Tax liability for non-resident digital service providers: overseas suppliers must register and pay tax for services received in India. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax liability for non-resident digital service providers: overseas suppliers must register and pay tax for services received in India.
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.
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