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… Read More »
Service Tax on online Sale of Digital Contents in India w.e.f 01.12.2016 Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India-reg. At present services received in taxable territory in India from outside the taxable territory by Government, a local… Read More »
OIDAR services What is the definition of OIDAR services? Online information and database access or retrieval i.e OIDAR services have been defined in Service Tax Rules, 1994, rule 2(1)(ccd) to mean services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially… Read More »
Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India Circular No. 202/12/2016-Service Tax F.No. 354/149/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 9th November, 2016 To, Principal Chief Commissioners of Customs and… Read More »