Seeks to amend Service Tax Rules, 1994 so as to allow a person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017 - 53/2016 - Service Tax
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Digital signature exemption for non-taxable suppliers of online information services allows unsigned online invoices for limited transitional period. A proviso to rule 4C(1) permits a person located in non-taxable territory providing online information and database access or retrieval services to a non-assesse online recipient in taxable territory to issue online invoices not authenticated by a digital signature for a transitional period ending 31st January, 2017; the amendment takes effect on publication in the Official Gazette.
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.
Digital signature exemption for non-taxable suppliers of online information services allows unsigned online invoices for limited transitional period.
A proviso to rule 4C(1) permits a person located in non-taxable territory providing online information and database access or retrieval services to a non-assesse online recipient in taxable territory to issue online invoices not authenticated by a digital signature for a transitional period ending 31st January, 2017; the amendment takes effect on publication in the Official Gazette.
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