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<h1>Amendment grants LTU-Bangalore exclusive jurisdiction over online services from non-taxable territories to non-assesse recipients.</h1> The notification amends Notification No. 20/2014-ST dated 16th September 2014 to grant exclusive jurisdiction to LTU-Bangalore for online information and database access or retrieval services provided by entities in non-taxable territories to non-assesse online recipients. It stipulates that no officers, except those specified in a particular section of the notification, will have authority under Chapter V of the Finance Act, 1994, regarding these services. The terms 'online information and database access or retrieval services' and 'non-assesse online recipient' are defined as per the Service Tax Rules, 1994.