Withdrawal of exemption from Service Tax on Cross Border B2C OIDAR services provided online/ electronically from a non-taxable territory to consumers in taxable territory in India

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....T: J.S.S. TOWERS: 100 FT. RING ROAD BANASHAKARI III STAGE: BENGAKURU - 560 085 C. No. IV/16/35/2015-TECH LTU Dated: 24.11.2016 TRADE NOTICE NO. 05/2016 Sub: Withdrawal of exemption from Service Tax on Cross Border B2C OIDAR services provided online/ electronically from a non-taxable territory to consumers in taxable territory in India - Reg. Attention of the Trade & Industry is i....

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....ices) are taxable under reverse charge i.e. service recipient in taxable territory pays tax. 3. The Board vide the above mentioned Circular and Notifications has withdrawn the exemption from Service Tax on Cross Border B2C Online Information & Database Access or Retrieval services (OIDAR) provided online/ electronically from a non-taxable territory to consumers in taxable territory in India w.e....