Online information and database access services: transitional rule requires payment of past-period service tax by a prescribed deadline. 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.