Exclusive Jurisdiction to LTU Bangalore for OLIDAR
[Service Tax Notification No. 50 dated
22nd November 2016]
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 (E), 648 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.
Explanation.- For the purposes of this notification,-
(a) “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) “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]