CBEC Notification on Taxability of Services provided to ‘non-assessee online recipient’
CBEC Notification No. 48/2016 Service Tax dt. 9 Nov. 2016, which seeks to amend Service Tax Rules, 1994. CBEC has amended the ST Rules so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assessee online recipient’ is liable to pay service tax and the procedure for payment of service tax.