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
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....ecipient" means Government, a local authority, a governmental authority or an 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) adverti....
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....ce in question, its supplier in non-taxable territory and the service tax registration number of the supplier in taxable territory; (b) the intermediary involved in the supply does not authorise the charge to the customer or take 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 an....
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.... may make an application for registration in form ST-1A for registration within a period of thirty days from the date on which the service tax under section 66B of the Act is levied or the person located in non taxable territory has commenced supply of taxable services in the taxable territory in India and notwithstanding anything contrary 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....
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....sp; Registered Physical Address Country (Full Name) : (d) Postal Address Detail [Complete this address if Postal Address is a Postal Box] Postal Agency or other Sub Unit (if applicable) PO Box Private Bag Other PO Special Services Number Post Office Country Code Postal/Zip Code ....
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.... 4. Category of Registrant (i) Person liable to pay service tax (ii) Online information and database access or retrieval services provider whose aggregate value of such services provided in taxable territory in a financial year exceeds nine lakh rupees. 5. Name, Designation, Address, Phone Number and email ID of the Authorised Signatory/Signatories : (i) Name (ii) Designation ....
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.... (iv) e-mail ID DECLARATION I, _........................... hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the Registrant. I would charge and collect service tax from the non-assesse online recipient located in taxable territory 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 ....
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.... by the applicant and the previous certificate of registration bearing Registration Number ______________ issued on __________ stand cancelled. Place : Date : Name and Designation of the Central Excise Official with official seal CC : (by e-mail) to the Pay and Accounts Officer (Commissionerate Name)"; (vii) after Form ST-3B, the following Form shall be inserted, namely, - "FORM-ST-3C Return under section 70 of the Finance Act, 1994, read with rule 7 of Service Tax Rules, 1994 with respect to 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 any person located in the taxable territory Part A - General Information Supplier's STC number Name of the assessee Address of business applicant Name of the Authorised Representative in India filing the return Financial year Tax period (Tick the correct option) April-September October-March ....
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.... 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 - Service Tax paid consequent to the point of taxation ....
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....t. May/Nov. Jun./Dec. July/ Jan. Aug./ Feb. Sep./Mar. Total K1 Arrears of Service tax paid K2 Amount collected as service tax and paid in terms of section 73A of Finance Act, 1994 K3 Interest paid K4 Penalty paid K5 Amount of Late fee paid, if any. K6 Any other amount paid (please specify) K7 Total amount of service tax arrears, interest, penalty and any other amount , etc. made K7 = (K1+K2+K3+K4+K5+K6) K8 Arrears of Swachh Bharat Cess (SBC) paid K9 Amount collected as SBC and paid in terms of section 73A of Finance Act, 1994 ....