TaxTMI 
TaxTMI 
TaxTMI 
Seeks to amend Service Tax Rules, 1994 so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax
X X X X Extracts X X X X
X X X X Extracts X X X X
....individual receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory; Explanation.- For the purposes of this clause, "governmental authority" means an authority or a board or any other body : (i) set up by an Act of Parliament or a State legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243Wof the Constituion;'; (b) after clause (ccc), the following clause shall be inserted, namely:- '(ccd) "online information and database access or retrieval services" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....part in its charge i.e. intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-assesse online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the service provider: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, any person located in taxable territory representing such service provider for any purpose in the taxable territory shall be the person liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, if the service provider does not have a physical presence or does not have a representative for any purpose in the taxable territory, the service provider may appoint a person i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry in these rules, the registration shall be deemed to be granted in form ST-2A from the date of receipt of the application."; (iii) in rule 4A, in sub-rule 1, after the sixth proviso, the following proviso shall be inserted, namely:- "Provided also that in case of online information and database access or retrieval services provided or agreed to be provided in taxable territory by a person located in the non-taxable territory, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, but containing name and address of the person receiving taxable service to the extent available and other information in such documents as required under this sub-rule."; (iv) in rule 7, in sub-rule (1) after the letters and figure "ST-3A", the word, letters and figure "or ST-3C" shall be inserted; (v) after Form ST-1, the following Form shall be inserted, namely :- "FORM ST-1A [Application form for registration under section 69 of the Finance Act, 1994 (32 of 1994) for person in non-taxable territory providing online information and database access or retrieval services in India] (Please tick appropriate box below....
X X X X Extracts X X X X
X X X X Extracts X X X X
....itory and deposit the same with Government of India through internet. (a) For new Registration : I would like to receive the Registration Certificate by mail/by hand/E-MAIL (b) For amendments to information pertaining to existing Registrant : Date from which amendments are made : Date……… Place……… (Signature of the applicant/authorised person with stamp) (vi) after Form ST-2, the following Form shall be inserted, namely, - "FORM ST-2A Certificate of registration under section 69 of the Finance Act, 1994 (32 of 1994) Shri/Ms. ………………. (name with complete address of the applicant) having undertaken to charge and collect service tax from non-assesse online recipient located in taxable territory and deposit the same with Government of India through internet in compliance with the conditions prescribed in Chapter V of the Finance Act, 1994, read with the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department. The Service Tax Code and other details are mentioned hereunder : 1. Service Tax Code : (Registration Numb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ated in taxable territory. Part C - Service Tax Payable S. No. Tax Amount in Indian Rupees C1 Service Tax Payable Total of values mentioned under Column 8 of table under Part-B C2 Swachh Bharat Cess Payable Total of values mentioned under Column 9 of table under Part-B C3 Krishi Kalyan Cess Payable Total of values mentioned under Column 10 of table under Part-B Part D - Service tax Paid in Advance Amount of Service tax paid in advance under sub-rule (1A) of rule 6 of the Service Tax Rules, 1994 : 1. 2. 3. 4. S. No. Challan No. Date Amount 1. 2. 3. . . D1 Total Service tax paid in Advance ∑ Part E - Swachh Bharat Cess Paid in Advance Amount of Swachh Bharat Cess paid in advance under sub-rule (1A) of rule 6 of the Service Tax Rules, 1994 : 1. 2. 3. 4. S. No. Challan No. Date Amount 1. 2. 3. . . E1 Total Swachh Bharat Cess paid in Advance ∑ Part F - Krishi Kalyan Cess Paid in Advance Amount of Krishi Kalyan Cess paid in advance under sub-rule (1A) of rule 6 of the Service Tax Rules, 1994 : 1. 2. 3. 4. S. No. Challan No. Date Amount 1. 2. 3. . . F1 Total Krishi Kalyan Cess Paid in Advance ∑ Part G - Servi....