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’.

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....ice Tax<br>ST<br>GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 50/2016-Service Tax New Delhi, the 22nd November, 2016 G.S.R.1082 (E).- In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with clause (55) of section 65B of the Finance Act 1994 (32 of 1994), rule 3 of the Central Excise Rules, 2002 a....

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....e the powers under Chapter-V of the Finance Act, 1994 (32 of 1994) and the rules made thereunder. Explanation.- For the purposes of this notification,- (a) "online information and database access or retrieval services" has the same meaning as assigned to it in clause (ccd) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994; (b) "non-assesse online recipient" has the same meaning as assign....