Seeks to amend Service Tax Rules, 1994 so as to allow a person located in non taxable territory providing online information and database access or retrieval services to a non–assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January 2017.
Central Government vide Notification No. 53/2016-Service Tax, Dated: December 19, 2016 has inserted a proviso inRule 4C(1) of the Service Tax Rules, 1994 allowing a person located in non-taxable territory providing online information and database access or retrieval services[OIDAR] to a non-assessee online recipient located in taxable territory to issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 53/2016-Service Tax,
New Delhi, the 19th December 2016
G.S.R. 1155(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 (Fifth Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the official
(2) They shall come into force on the date of their publication in the official gazzette.
2. In the Service Tax Rules, 1994, in rule 4C, in sub-rule (1), the following proviso shall be inserted, namely:-
`Provided that a person locate d in non-taxable territory providing online information and database access or retrieval services to a non-assesse online recipient located in taxable territory may issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017′
[F. No.354/149/2016 -TRU]
( Anurag Sehgal)
Under Secretary to the Government of India
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. 48/2016-Service Tax, dated the 9th November, 2016 vide number G.S.R. 1057 (E), dated the 9th November, 2016.
