Seeks to amend notification No. 20/2014-ST dated 16th September, 2014 so as to provide exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’. - 50/2016 - Service Tax
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Exclusive jurisdiction for LTU-Bangalore over online information and database access services received by non assesse online recipients from non taxable territories. The amendment restricts Chapter V enforcement powers for online information and database access or retrieval services provided from a non-taxable territory and received by a non-assesse online recipient to the officer specified against S.No (23) in Table 3 and his subordinates, excluding all other officers and their subordinates; it adopts the Service Tax Rules, 1994 definitions for the relevant service and recipient.
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.
Exclusive jurisdiction for LTU-Bangalore over online information and database access services received by non assesse online recipients from non taxable territories.
The amendment restricts Chapter V enforcement powers for online information and database access or retrieval services provided from a non-taxable territory and received by a non-assesse online recipient to the officer specified against S.No (23) in Table 3 and his subordinates, excluding all other officers and their subordinates; it adopts the Service Tax Rules, 1994 definitions for the relevant service and recipient.
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