Service Tax
on OIDAR (Online Information and Database Access or Retrieval) services [for
the month of December 2016 & January 2017) to be paid on or before
06.03.2017
MINISTRY
OF FINANCE
(Department
of Revenue)
NOTIFICATION
No. 6/2017-Service Tax
New
Delhi, the 30th January, 2017
G.S.R.
73(E).-In
exercise of the powers conferred by sub-section (1), read with sub-section (2)
of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government
hereby makes the following rules further to amend the Service Tax Rules,
1994,namely:-
1.
(1) These rules may be called the Service
Tax (Second Amendment) Rules, 2017.
(2)
They shall come into force on the date of publication in the Official Gazzette.
2.
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-assessee 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.”.
[F.
No. 354/149/2016-TRU]
MOHIT
TEWARI, Under Secy.
Note:
The principal rules were published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide notification No. 2/94-Service Tax, dated
the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and
last amended vide notification No. 2/2017-Service Tax, dated the 12th January,
2017 vide number G.S.R. 25(E), dated the 12th January, 2017.
Source | Ministry of Finance | 1 February 2017
Regards
Pralhad
Jadhav
Senior
Manager @ Library
Khaitan & Co
Website
| https://sites.google.com/site/pralhadjadhavlib/home
