NTF. NO. 05/2017-ST, DT. 30/01/2017
- Document type
- Notification
- Dated
- Category
- ST Notifications 2017
Amend NTF. NO. 25/2012-ST, DT. 20.06.2012 so as to withdraw the exemption from service tax for online information and database access or retrieval services provided by a person located in non-taxable territory to an entity in India registered under section 12AA of the Income Tax Act, 1961 (43 of 1961)
Amend NTF. NO. 25/2012-ST, DT. 20.06.2012 so as to withdraw the exemption from service tax for online information and database access or retrieval services provided by a person located in non-taxable territory to an entity in India registered under section 12AA of the Income Tax Act, 1961 (43 of 1961)
G.S.R.…. (E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-Service Tax, dated the 20thJune, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 467 (E), dated the 20thJune, 2012, namely:-
In the said notification, in the opening paragraph, in entry 34, in the proviso, for the word, brackets, and letter “clause (a)”, the words, brackets and letters “clause (a) or clause (b)” shall be substituted.
[F. No. 354/149/2016-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012, vide number G.S.R. 467 (E), dated the 20thJune, 2012 and last amended vide notification number 1/2017 - Service Tax, dated the 12th January, 2017, vide number G.S.R. 24 (E), dated the 12th January, 2017.