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of <h1>Central Government Amends Service Tax Rules, 1994: New Proviso in Rule 6 Targets Online Services from Non-Taxable Territories.</h1> The Central Government issued Notification No. 6/2017-Service Tax, amending the Service Tax Rules, 1994. Effective upon publication, the amendment introduces a proviso in Rule 6, sub-rule (1), addressing service tax on online information and database access or retrieval services. Specifically, for services provided by entities in non-taxable territories and received by non-assessees in December 2016 and January 2017, the service tax must be paid to the Central Government by March 6, 2017. This notification follows previous amendments, with the principal rules initially published in June 1994.
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