Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Online information and database access services: transitional rule requires payment of past-period service tax by a prescribed deadline.</h1> The amendment adds a proviso to the Service Tax Rules requiring that service tax on online information and database access or retrieval services supplied from a non-taxable territory and received by a non-assessee online recipient be paid to the credit of the Central Government for the specified prior months by a prescribed deadline, operating as a transitional compliance mechanism for cross-border digital services.