The Synthetic & Rayon Textiles Export Promotion Council

Seeks to amend Notification No. 20/2014-ST dated 16th September, 2014

Circular No.ES/181 / 2016-17                                                        November 23, 2016

To: Members of the Council

Sub: - 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’.

Dear Member,

This is to inform you that the Central Board of Excise and Customs has issued Notification No. 50/2016- Service Tax dated 22.11.2016 by making amendments in Notification No. 20/2014-ST dated 16th September, 2014 on the above subject.

In the said notification, after the proviso, the following shall be inserted, namely:-

 “Provided further that in case of 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, no officer specified in column (2) of the Table 3 and  no officer subordinate to him, other than the officer specified in column (2) against S.No (23) of the said Table and all the officers subordinate to him, shall have 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 assigned to it in clause (ccba) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994.”

Members may kindly make note of the above.

Thanking you,

V. ANIL KUMAR
EXECUTIVE DIRECTOR