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    <title>Seeks to amend notification No. 30/2012- ST, dated the 20th June, 2016 so as to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assesse online recipient’</title>
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      <description>Reallocates service tax payment and procedural compliance for online information and database access or retrieval services so that where the recipient is a non-assesse online recipient, the recipient is excluded from the territorial reference and the compliance obligation is placed on the service provider located in the non-taxable territory; inserts an Explanation adopting the term as defined in the Service Tax Rules, 1994.</description>
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