[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. 48/2016-Service Tax,
New Delhi, the 9
th
November, 2016
G.S.R..... (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 (Fourth Amendment) Rules, 2016.
(2) They shall come into force on the 1
st
day of December, 2016.
2. In the Service Tax Rules, 1994,-
(i) in rule 2, in sub-rule (1),-
(a) after clause (ccb), the following clause shall be inserted, namely:-
‘(ccba) “non-assesse online recipient” means Government, a local authority, a
governmental authority or an individual receiving online information and database access
or retrieval services in relation to any purpose other than commerce, industry or any other
business or profession, located in taxable territory;
Explanation.- For the purposes of this clause, “governmental authority” means an
authority or a board or any other body :
(i) set up by an Act of Parliament or a State legislature; or
(ii) established by Government,
with 90% or more participation by way of equity or control, to carry out any function
entrusted to a municipality under article 243Wof the Constituion;’;
(b) after clause (ccc), the following clause shall be inserted, namely:-
‘(ccd) “online information and database access or retrieval services” means services whose
delivery is mediated by information technology over the internet or an electronic
network and the nature of which renders their supply essentially automated and
involving minimal human intervention, and impossible to ensure in the absence of
information technology and includes electronic services such as,-
(i) advertising on the internet;
(ii) providing cloud services;
(iii)provision of e-books, movie, music, software and other intangibles via
telecommunication networks or internet;
(iv) providing data or information, retrievable or otherwise, to any person, in
electronic form through a computer network;
(v) online supplies of digital content (movies, television shows, music, etc.);
(vi) digital data storage; and
(vii) online gaming;’;
(c) in clause (d),-
(i) in sub-clause (i),-
(a) in item (G), after the words “taxable service”, the words “other than online
information and database access or retrieval services,” shall be inserted;
(b) after item (G), following item shall be inserted, namely:-
“(H) in relation to services provided or agreed to be provided by way of online
information and database access or retrieval services, by any person located in a
non-taxable territory and received by any person in the taxable territory other than
non-assesse online recipient, recipient of such service;”;
(ii) in sub-clause (ii), the following provisos shall be inserted, namely:-
“Provided that in case of online information and database access or retrieval services
provided or agreed to be provided by any person located in a non-taxable territory and
received by non-assesse online recipient, provider of service located in a non-taxable
territory shall be the person liable for paying service tax:
Provided further that in case of online information and database access or retrieval
services provided or agreed to be provided by any person located in a non-taxable
territory and received by non-assesse online recipient, an intermediary located in the non-
taxable territory including an electronic platform, a broker, an agent or any other person,
by whatever name called, who arranges or facilitates provision of such service but does
not provides the main service on his account shall be deemed to be receiving such
services from the service provider in non-taxable territory and providing such services to
the non-assesse online recipient except when such intermediary satisfies all the following
conditions, namely :-
(a) the invoice or customer’s bill or receipt issued or made available by such
intermediary taking part in the supply clearly identifies the service in question, its
supplier in non-taxable territory and the service tax registration number of the
supplier in taxable territory;
(b) the intermediary involved in the supply does not authorise the charge to the customer
or take part in its charge i.e. intermediary neither collects or processes payment in any
manner nor is responsible for the payment between the non-assesse online recipient
and the supplier of such services;
(c) the intermediary involved in the supply does not authorise delivery;
(d) the general terms and conditions of the supply are not set by the intermediary
involved in the supply but by the service provider:
Provided also that in case of online information and database access or retrieval services
provided or agreed to be provided by any person located in a non-taxable territory and
received by non-assesse online recipient, any person located in taxable territory
representing such service provider for any purpose in the taxable territory shall be the
person liable for paying service tax:
Provided also that in case of online information and database access or retrieval services
provided or agreed to be provided by any person located in a non-taxable territory and
received by non-assesse online recipient, if the service provider does not have a physical
presence or does not have a representative for any purpose in the taxable territory, the
service provider may appoint a person in the taxable territory for the purpose of paying
service tax and such person shall be liable for paying service tax:
Provided also that in case of online information and database access or retrieval services
provided or agreed to be provided by any person located in a non-taxable territory and
received by any person located in the taxable territory, person receiving such services
shall be deemed to be located in the taxable territory if any two of the following non-
contradictory conditions are satisfied, namely :-
(a) the location of address presented by the service recipient via internet is in
taxable territory;
(b) the credit card or debit card or store value card or charge card or smart card or
any other card by which the service recipient settles payment has been issued
in the taxable territory;
(c) the service recipient’s billing address is in the taxable territory;
(d) the internet protocol address of the device used by the service recipient is in
the taxable territory;
(e) the service recipient’s bank in which the account used for payment is
maintained is in the taxable territory;
(f) the country code of the subscriber identity module (SIM) card used by the
service recipient is of taxable territory;
(g) the location of the service recipient’s fixed land line through which the service
is received by the person, is in taxable territory:
Provided also that in case of online information and database access or retrieval services
provided or agreed to be provided by any person located in a non-taxable territory and
received by non-assesse online recipient, a person receiving such services shall be
deemed to be a non-assesse online recipient, if such person does not have service tax
registration under these rules.”;
(ii) in rule 4, in sub rule (1), after third proviso, the following proviso shall be inserted,
namely:-
“Provided also that a person located in non taxable territory liable for paying the service
tax in the case of online information and database access or retrieval services may make
an application for registration in form ST-1A for registration within a period of thirty
days from the date on which the service tax under section 66B of the Act is levied or the
person located in non taxable territory has commenced supply of taxable services in the
taxable territory in India and notwithstanding anything contrary in these rules, the
registration shall be deemed to be granted in form ST-2A from the date of receipt of the
application.”;
(iii) in rule 4A, in sub-rule 1, after the sixth proviso, the following proviso shall be inserted,
namely:-
“Provided also that in case of online information and database access or retrieval services
provided or agreed to be provided in taxable territory by a person located in the non-
taxable territory, an invoice, a bill or, as the case may be, challan shall include any
document, by whatever name called, whether or not serially numbered, but containing
name and address of the person receiving taxable service to the extent available and other
information in such documents as required under this sub-rule.”;
(iv) in rule 7, in sub-rule (1) after the letters and figure “ST-3A”, the word, letters and figure
“or ST-3C” shall be inserted;
(v) after Form ST-1, the following Form shall be inserted, namely :-
“FORM ST- 1A
[Application form for registration under section 69 of the Finance Act, 1994 (32 of 1994) for
person in non-taxable territory providing online information and database access or retrieval
services in India]
(Please tick appropriate box below)
New Registration
Amendments to information declared by the existing Registrant.
Registration Number in case of existing Registrant seeking Amendment……………………..
1. (a) Name of applicant
(b) Trading name of applicant [if different from (a) above]
(c) Address of the applicant:
Unit No.
Complex
(If
applicable
Street
No.
Street/
Farm
Name
Suburb/
District
City/
Town
Pin
Code
Registered Physical
Address
Country (Full Name):
(d) Postal Address Detail
[Complete this address if Postal Address is a Postal Box]
Postal Agency or other Sub Unit
(if applicable)
PO
Box
Private
Bag
Other
PO
Special
Services
Number
Post
Office
Country Code
Postal/Zip
Code
Registration
Postal Code
Country (Full Name):
(e) Applicant’s Website’s Uniform Resource Locators (URLs) through which taxable services
are provided:
(i) …………………………..
(ii) …………………… ………
(f) E-mail ID of the applicant:
2. Details of registration/business identification number/any unique identification number in the
country of incorporation of the applicant
2A. Name of the applicant (as appearing in above identification number)
3. Name, Address and Phone Number of Proprietor/Partner/Director
(i) Name
(ii) Address
(iii) Phone Number
(iv) e-mail ID
4. Category of Registrant
(i) Person liable to pay service tax
(ii) Online information and database access or retrieval services provider whose
aggregate value of such services provided in taxable territory in a financial year exceeds
nine lakh rupees.
5. Name, Designation, Address, Phone Number and email ID of the Authorised
Signatory/Signatories:
(i) Name
(ii) Designation
(iii) Address
(iii) Phone Number
(iv) e-mail ID
6. Name, Designation, Address, PAN, Phone number and email ID of the Authorised agent in the
taxable territory (if any):
(i) Name
(ii) Designation
(iii) Address
(iii) PAN
(iv) Phone Number
(iv) e-mail ID
DECLARATION
I, _ …………………………..hereby declare that the information given in this application form
is true, correct and complete in every respect and that I am authorised to sign on behalf of the
Registrant. I would charge and collect service tax from the non-assesse online recipient located
in taxable territory and deposit the same with Government of India through internet.
(a) For new Registration: I would like to receive the Registration Certificate by mail / by hand/
E-MAIL
(b) For amendments to information pertaining to existing Registrant:
Date from which amendments are made:
Date………… (Signature of the applicant/authorised person with stamp)
Place………….”;
(vi) after Form ST-2, the following Form shall be inserted, namely,-
“FORM ST- 2A
Certificate of registration under section 69 of the Finance Act, 1994 (32 of 1994)
Shri/Ms ………………………… (name with complete address of the applicant) having
undertaken to charge and collect service tax from non-assesse online recipient located in taxable
territory and deposit the same with Government of India through internet in compliance with the
conditions prescribed in Chapter V of the Finance Act, 1994, read with the Service Tax Rules,
1994, and any orders issued thereunder is hereby certified to have been registered with the
Central Excise Department. The Service Tax Code and other details are mentioned hereunder:
1. Service Tax Code:
(Registration Number)
2. Address of the business premises:
Unit No.
Complex
(If
applicable
Street
No.
Street/
Farm
Name
Suburb/
District
City/
Town
Pin
Code
Registered Physical
Address
Country (Full Name):
3. This certificate is issued incorporating the changes intimated by the applicant and the
previous certificate of registration bearing Registration Number _______________ issued
on _________ stand cancelled.
Place:
Date:
Name and Designation of the Central Excise
Official with official seal
CC : (by e-mail) to the Pay and Accounts Officer (Commissionerate Name)”;
(vii) after Form ST-3B, the following Form shall be inserted, namely,-
“FORM-ST-3C
Return under section 70 of the Finance Act, 1994, read with rule 7 of Service Tax Rules,
1994 with respect to online information and database access or retrieval services provided
or agreed to be provided by any person located in a non-taxable territory and received by
any person located in the taxable territory
Part A – General Information
Supplier’s STC number
Name of the assessee
Address of business applicant
Name of the Authorised Representative in India
filing the return
Financial year
Tax period (Tick the correct option)
April-September October-March
Description of Taxable Service Online information and database access
or retrieval services
Part B – Value of taxable services and service tax payable
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
S.
No
.
Name of
Service
recipient
(to the
extent
available)
Address
of
Service
recipient
(to the
extant
available)
Currency
in which
value of
taxable
service
charged
and the
exchange
rate of
currency
taken in
Value
of
service
in the
currenc
y
mentio
ned in
column
4
Is
service
recipient
a non-
assesse
online
recipient
(Yes/No
)
If reply in
column 6 is
no, service
tax
registration
number of
the service
recipient in
India
If reply in
column 6 is
yes, service
tax payable
[@14%] in
rupees
[col-4 *
Col-5
*14%]
If reply in
column 6
is yes,
Swachh
Bharat
Cess
payable
[@0.5%]
in rupees
[col-4 *
Col-5
*0.5%]
If reply in
column 6
is yes,
Krishi
Kalyan
Ces
payable
[@0.5%]
in rupees
[col-4 *
Col-5
*0.5%]
1.
2.
3.
.
.
Note: “non-assesse online recipient” means Government, a local authority, a governmental
authority or an individual receiving online information and database access or retrieval services in
relation to any purpose other than commerce, industry or any other business or profession, located
in taxable territory.
Part C – Service Tax Payable
S.No Tax Amount in Indian Rupees
C1 Service Tax Payable Total of values mentioned under Column 8 of table
under Part-B
C2 Swachh Bharat Cess
Payable
Total of values mentioned under Column 9 of table
under Part-B
C3 Krishi Kalyan Cess
Payable
Total of values mentioned under Column 10 of table
under Part-B
Part D – Service tax Paid in Advance
Amount of Service tax paid in advance under sub-rule (1A) of rule 6 of the Service Tax Rules,
1994:
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
D1
Total Service tax paid in Advance
∑
Part E – Swachh Bharat Cess Paid in Advance
Amount of Swachh Bharat Cess paid in advance under sub-rule (1A) of rule 6 of the Service Tax
Rules, 1994:
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
E1
Total Swachh Bharat Cess paid in Advance
∑
Part F – Krishi Kalyan Cess Paid in Advance
Amount of Krishi Kalyan Cess paid in advance under sub-rule (1A) of rule 6 of the Service Tax
Rules, 1994:
:
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
F1
Total Krishi Kalyan Cess Paid in Advance
∑
Part G – Service Tax paid consequent to the point of taxation
Amount of service tax paid consequent to the point of taxation:
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
G1
Total service tax paid consequent to the point of taxation
∑
Note: “point of taxation” means the point in time when a service shall be deemed to have been
provided as determined under the provisions of Point Of Taxation Rules, 2011.
Part H – Swachh Bharat Cess Paid consequent to the point of taxation
Amount of Swachh Bharat Cess paid consequent to the point of taxation:
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
H1
Total Swachh Bharat Cess paid consequent to the point of
taxation
∑
Part I – Krishi Kalyan Cess Paid consequent to the point of taxation
Amount of Krishi Kalyan Cess paid consequent to the point of taxation:
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
I1
Total Krishi Kalyan Cess Paid consequent to the point of
taxation
∑
Part J – Total Tax Paid with respect to the taxable services provided in the period for which
return is filed
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
S.No Tax Advance Apr/
Oct
May/
Nov
Jun/
Dec
July/
Jan
Aug/
Feb
Sep/
Mar
Total in
Apr-
Sep/Oct-
Mar
Amount in
Indian
Rupees
J1 Service Tax
Paid
D1 + G1
J2 Swachh
Bharat Cess
Paid
E1 + H1
J3 Krishi Kalyan
Cess Paid
F1 + I1
Part K – Arrears, Interest, Penalty, any other amount etc. Paid
S.No Month Apr/
Oct
May/
Nov
Jun/
Dec
July/
Jan
Aug/
Feb
Sep/
Mar
Total
K1 Arrears of Service tax paid
K2 Amount collected as service
tax and paid in terms of
section 73A of Finance Act,
1994
K3 Interest paid
K4 Penalty paid
K5 Amount of Late fee paid, if
any.
K6 Any other amount paid
(please specify)
K7 Total amount of service tax
arrears, interest, penalty and
any other amount , etc. made
K7 =
(K1+K2+K3+K4+K5+K6)
K8 Arrears of Swachh Bharat
Cess (SBC) paid
K9 Amount collected as SBC and
paid in terms of section 73A of
Finance Act, 1994
K10 Interest on SBC paid
K11 Penalty on SBC paid
K12 Total amount of SBC arrears,
interest, penalty and any other
amount , etc. made
K12 = (K8+K9+K10+K11)
K13 Arrears of Krishi Kalyan Cess
(KKC) paid
K14 Amount collected as KKC and
paid in terms of section 73A of
Finance Act, 1994
K15 Interest on KKC paid
K16 Penalty on KKC paid
K17 Total amount of KKC arrears,
interest, penalty and any other
amount , etc. made
K17 = (K13+K14+K15+K16)
K18 Total Arrears of revenue
K18 = (K7 +K12+K17)
Part L – Challan details of payments made regarding Part K
1. 2. 3. 4.
S.No Challan No Date Amount
1.
2.
3.
.
.
L1
Total amount Paid
∑
Part M – Self Assessment Memorandum
(a) I/We declare that the above particulars are in accordance with the records and books
maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax as per the provisions of the Finance Act, 1994
and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have
deposited the interest leviable thereon.
(d) I/We have filed this Return within the specified time limit and in case of delay, I/We have
deposited the amount towards late filing as prescribed under rule 7C of the Service
Tax Rules, 1994:
(e) I have been authorised as the person to file the return on behalf of the service provider.
Place:
Date:
(Name and Signature of Assesse or Authorised Signatory)”.
[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.
43/2016-Service Tax, dated the 28
th
September, 2016 vide number G.S.R. 923 (E), dated the 28
th
September, 2016.
