Circular No.ES/237/2016-17 December 20, 2016
To: Members of the Council
Sub: Seeks to amend Service Tax Rules, 1994 so as to allow a person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017.
Dear Member,
This is to inform you that the Central Board of Excise and Customs has issued Notification No. 53/ 2016 dated 19.12.2016 making amendments in the Service Tax Rules, 1994.
These rules may be called the Service Tax (Fifth Amendment) Rules, 2016 and shall come into force on the date of their publication in the official gazzette.
In the Service Tax Rules, 1994, in rule 4C, in sub-rule (1), the following proviso shall be inserted, namely:-
‘Provided that a person located in non-taxable territory providing online information and database access or retrieval services to a non-assesse online recipient located in taxable territory may issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017’
Members may kindly make note of the same.
Thanking you,
V. ANIL KUMAR
EXECUTIVE DIRECTOR
