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    <title>Seeks to amend notification No. 20/2014-ST dated 16th September, 2014 so as to provide exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’.</title>
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    <description>The amendment restricts Chapter V enforcement powers for online information and database access or retrieval services provided from a non-taxable territory and received by a non-assesse online recipient to the officer specified against S.No (23) in Table 3 and his subordinates, excluding all other officers and their subordinates; it adopts the Service Tax Rules, 1994 definitions for the relevant service and recipient.</description>
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      <description>The amendment restricts Chapter V enforcement powers for online information and database access or retrieval services provided from a non-taxable territory and received by a non-assesse online recipient to the officer specified against S.No (23) in Table 3 and his subordinates, excluding all other officers and their subordinates; it adopts the Service Tax Rules, 1994 definitions for the relevant service and recipient.</description>
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