Circular No. ES/293/2016-17 February 03, 2017
To: Members of the Council
Sub: Seeks to amend Service Tax Rules, 1994 so 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, the service tax payable for the month of December, 2016 and January, 2017, shall be paid to the credit of the Central Government by the 6th day of March, 2017.
Dear Sir,
This is to inform you that the Central Board of Excise and Customs has issued Notification No. 06/ 2017- S.T. dated 30.01.2017 by amending the Service Tax Rules, 1994
These rules may be called the Service Tax (Second Amendment) Rules, 2017 and shall come into force on the date of publication in the Official Gazzette.
In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), after the last 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 by any person located in a non-taxable territory and received by non-assesse online recipient, the service tax payable for the month of December, 2016 and January, 2017, shall be paid to the credit of the Central Government by the 6th day of March, 2017.”.
Members may kindly make note of the same.
Thanking You,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
