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of <h1>Amendment to Service Tax Rules: Non-Taxable Territories Must Pay Service Tax on Online Information Services to Non-Assessees.</h1> The notification amends the Service Tax Rules, 1994, mandating that entities in non-taxable territories providing online information and database access or retrieval services to 'non-assesse online recipients' are liable to pay service tax. It defines 'non-assesse online recipients' as governments, local authorities, or individuals receiving such services for non-commercial purposes. The amendment outlines the service tax payment process, registration requirements, and conditions under which intermediaries are involved. It also specifies documentation and compliance obligations for service providers and intermediaries to ensure proper service tax collection and remittance to the Indian government.
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