Service Tax Compliance Liability on Service Provider in Non-taxable Territory: CBEC
CBEC has issued Notification No. 49/2016-Service Tax dt. 9 Nov. 2016 applicable w.e.f. 1 Dec. 2016, which seeks to amend notification No. 30/2012- ST dt. 20 June June, 2016. This amendment has been made by the CBEC to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assessee online recipient’.