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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 50/2016-Service Tax
New Delhi, the 22
nd
November, 2016

G.S.R.---(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 16
th
September, 2014, published vide G.S.R. number (E), 648
dated the 16
th
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]

(Anurag Sehgal)
Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 20/2014 - Service Tax, dated the 16
th
September, 2014, vide number G.S.R. 648
(E), dated the 16
th
September, 2014 and last amended vide notification No. 1/2015 - Service Tax,
dated the 20
th
January, 2015 vide number G.S.R. 44 (E), dated the 20
th
January, 2015.
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