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<h1>Exclusive jurisdiction for LTU-Bangalore over online information and database access services received by non assesse online recipients from non taxable territories.</h1> 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.