Executive Summary:
This notification, No. 50/2016-Service Tax, issued by the Ministry of Finance, Department of Revenue, introduces further amendments to Notification No. 20/2014-Service Tax, dated September 16, 2014. The amendments concern the powers of officers in relation to online information and database access or retrieval services provided by persons in non-taxable territories to non-assessee online recipients. It was published on November 22, 2016.
Key Points / Main Content:
* **Amendments to Notification No. 20/2014-Service Tax:**
* A proviso is inserted regarding online information and database access or retrieval services provided by a person located in non-taxable territory and received by a non-assessee online recipient.
* Officers specified in column 2 of Table 3 and their subordinates, with the exception of the officer specified against S. No. 23 of the said Table and all officers subordinate to him, do not have powers under Chapter V of the Finance Act, 1994.
* **Definitions:**
* Online information and database access or retrieval services are defined as per clause (ccd) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994.
* Non-assessee online recipient is defined as per clause (ccba) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994.
Impact Analysis:
* **Providers of Online Information and Database Access or Retrieval Services Located in Non-Taxable Territory:**
* Impact: Specifies the extent of authority that officers have under the Finance Act 1994 concerning services provided to non-assessee online recipients.
* Action Required: Ensure compliance with the revised regulations regarding the powers of officers in relation to these services.
* **Non-assessee Online Recipients:**
* Impact: Defines their status in relation to services received from providers located in non-taxable territory.
* Action Required: Understand their rights and obligations under the amended notification.
* **Central Board of Excise and Customs (CBEC) Officers:**
* Impact: Clarifies the specific officers who hold powers under Chapter V of the Finance Act, 1994, concerning online information and database access or retrieval services.
* Action Required: Adhere to the revised guidelines regarding their authority and jurisdiction over these services.
Key Entities Referenced
Central Excise Act, 1944: A law mentioned in the notification, specifically section 2 clause b, which grants powers related to central excise.
Finance Act, 1994: A law mentioned in the notification, specifically section 65B clause 55 and Chapter V, which grants powers related to finance and service tax.
Central Excise Rules, 2002: A set of rules mentioned in the notification, specifically rule 3, related to central excise.
Service Tax Rules, 1994: A set of rules mentioned in the notification, specifically rule 3, subrule 1 of rule 2 clause ccd and clause ccba, related to service tax.
Central Board of Excise and Customs: An organization that makes amendments to notifications related to service tax.
New Delhi: The location where the notification was issued.
Notification No. 20/2014-Service Tax: A service tax notification that is being amended.
Anurag Sehgal: Under Secretary who signed the notification.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 805] ubZ fnYyh] eaxyokj] uoEcj 22] 2016@vxzgk;.k 1] 1938
No. 805] NEW DELHI, TUESDAY, NOVEMBER 22, 2016/AGRAHAYANA 1, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 22 नव(cid:7013)ब र, 2016
स.ं 50/2016-सवे ा कर
सा.का.िन. 1082(अ).—के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016)क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 2 के खंड (ख) के साथ
प(cid:7407)ठत िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 65ख के खंड (55), के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद शु(cid:7016)क िनयमावली, 2002 के
िनयम 3 और सेवाकर िनयमावली, 1994 के िनयम 3 के (cid:7367)ारा (cid:7079)दत शि(cid:6989)त य(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद शु(cid:7016)क और
सीमा श(cid:7016)ु क बोड (cid:6981) सा.का.िन. 648(अ), (cid:7408)दनाकं 16 िसत(cid:7013)ब र, 2014 के तहत (cid:7079)कािशत अिधसूचना स.ं 20/2014-सेवाकर
(cid:7408)दनाकं 16 िसत(cid:7013) बर, 2014 म(cid:7286) आग ेऔर िन(cid:7013)न िलिखत सशं ोधन करती, अथा(cid:6981)त:-
उ(cid:6989) त अिधसूचना म,(cid:7286) परंतकु के बाद िन(cid:7013) निलिखत अंत(cid:7021)थ ािपत (cid:7408)कया जाएगा:-
बशत(cid:7287) (cid:7408)क य(cid:7408)द ऑनलाइन सचू ना और डाटाबसे ए(cid:6989)स से या (cid:7407)र(cid:7069)ीबल स(cid:7414)वसजे को ऐस े(cid:7018)य ि(cid:6989)त (cid:7367)ारा (cid:7079)दान (cid:7408)कया गया ह ै
या (cid:7408)कए जान े के िलए सहमित दी गई ह,ै जो (cid:7408)क (cid:7408)कसी गैर-कर वाले भ-ू (cid:6979)े(cid:7074) म (cid:7286) रहता ह ै और ऐसी सेवा को गैर िनधा(cid:6981)रती
ऑनलाइन (cid:7079)ा(cid:7009)त कता (cid:6981) (cid:7367)ारा (cid:7079)ा(cid:7009) त (cid:7408)कया गया ह,ै तो िव(cid:7004)त अिधिनयम 1994 (1994 का 32) के अ(cid:7007)य ाय 5 और उसके अधीन
बनाए गए िनयम(cid:7298) के तहत तािलका 3 के (cid:7059)म सं(cid:6990)य ा 23 के आमुख (cid:7021)त ंभ 2 म (cid:7286) िन(cid:7416)द(cid:7020)ट अिधकारी तथा उसके सभी अधीन(cid:7021)थ
अिधका(cid:7407)रय(cid:7298) के अलावा उ(cid:7334) तािलका के (cid:7021) तंभ 2 म (cid:7286)िन(cid:7416)द(cid:7020)ट (cid:7408)कसी भी अिधकारी और उसके अधीन(cid:7021)थ (cid:7408)कसी भी अिधकारी, को
अिधकार नह(cid:7277) होगा।
5383 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:7021)प (cid:7020)ट ीकरण:- इस अिधसूचना के उ(cid:7374)े(cid:7019) य(cid:7298) के िलए, -
(क)(cid:32) “ऑनलाइन सूचना और डाटाबेस तक प(cid:7263)ंच या (cid:7407)र(cid:7069)ीवल स(cid:7414)वसेज” का अथ(cid:6981) वही होगा जो इसके िलए सेवा कर
िनयमावली, 1994 के िनयम 2 के उपिनयम 1 के उपवा(cid:6989)य (गगघ) म (cid:7286)(cid:7408)दया गया ह;ै
(ख)(cid:32) “गैर-िनधा(cid:6981)रती ऑन लाइन (cid:7079)ा(cid:7009)त कता(cid:6981) का अथ(cid:6981) वही ह ैजो सेवा कर िनयमावली,1994 के िनयम 2 के उप-िनयम 1 के
उपवा(cid:6989)य (गगखक) म(cid:7286) इसके िलए (cid:7408)दया गया ह।ै ”
[फा. सं. 354/149/2016-टीआरय]ू
अनुराग सहगल, अवर सिचव
नोट: मलू िनयम सा.का.िन. स(cid:6990)ं या 648(अ) (cid:7408)दनाकं 16 िसत(cid:7013)ब र, 2014 के तहत अिधसूचना सं. 20/2014-सेवा कर (cid:7408)दनाकं
16 िसत(cid:7013)ब र, 2014 के अ(cid:7008) तगत(cid:6981) भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उपखंड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कए गए थ े और
सा.का.िन. स(cid:6990)ं या 44(अ), (cid:7408)दनाकं 20 जनवरी, 2015 (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उपखंड (i) म (cid:7286)
(cid:7079)कािशत अिधसूचना स.ं 1/2015- सेवा कर (cid:7408)दनाकं 20 जनवरी, 2015 के अ(cid:7008)त ग(cid:6981)त अंितम बार संशोिधत (cid:7408)कए गए।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 22nd November, 2015
No. 50/2016-Service Tax
G.S.R. 1082(E).—In exercise of the powers conferred by clause (b) of section 2 of the Central Excise
Act, 1944 (1 of 1944), read with clause (55) of section 65B of the Finance Act 1994 (32 of 1994), rule 3 of the
Central Excise Rules, 2002 and rule 3 of the Service Tax Rules, 1994, the Central Board of Excise and
Customs hereby makes further amendments in the notification No. 20/2014-Service Tax, dated the 16th
September, 2014, published vide G.S.R. number 648(E), dated the 16th September, 2014, namely :-
In the said notification, after the proviso, the following shall be inserted, namely:-
“Provided further that in case of online information and database access or retrieval services provided
or agreed to be provided by a person located in non-taxable territory and received by a non-assesse
online recipient, no officer specified in column (2) of the Table 3 and no officer subordinate to him,
other than the officer specified in column (2) against S. No (23) of the said Table and all the officers
subordinate to him, shall have the powers under Chapter-V of the Finance Act, 1994 (32 of 1994) and
the rules made thereunder.
(cid:112)(cid:105)(cid:97)(cid:110)(cid:108)(cid:97)(cid:69)(cid:110)(cid:120)(cid:116)(cid:111) .-(cid:32)For the purposes of this notification,-
(a)(cid:32) “online information and database access or retrieval services” has the same meaning as assigned
to it in clause (ccd) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994;
(b)(cid:32) “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule
(1) of rule 2 of the Service Tax Rules, 1994.”
[F. No. 354/149/2016-TRU]
ANURAG SEHGAL, Under Secy.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
Note:-The principal notification was published in the Gazette of India, Extraordinary, (cid:101)(cid:105)(cid:100)(cid:118) notification No.
20/2014 - Service Tax, dated the 16th September, 2014, (cid:101)(cid:105)(cid:100)(cid:118) number G.S.R. 648(E), dated the 16th September,
2014 and last amended (cid:105)(cid:100)(cid:118)(cid:101) notification No. 1/2015 - Service Tax, dated the 20th January, 2015 (cid:101)(cid:105)(cid:100)(cid:118) number
G.S.R. 44(E), dated the 20th January, 2015.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.