Dear Professionals, An extract from the Notification of Central Board of Excise and Customs available at http://www.cbec.gov.in/index ( http://www.cbec.gov.in/resources//htdocs-servicetax/st-notifications/st-noti... http://www.cbec.gov.in/resources/htdocs-servicetax/st-notifications/st-notif... ) is attached for your information. Surely, it will add on considerably to the library expenditures in the coming years. --------------------------------------------------------------------------------------------------------------------------------------------- GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 48/2016-Service Tax, New Delhi, the 9th 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 1st 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 … ------------------------------------------------------------------------------------------------------------------------------------------------- Satish S. Munnolli, PhD Librarian, Scientific Officer 'F' Advanced Centre for Treatment, Research and Education in Cancer (ACTREC) Tata Memorial Centre (TMC) Sector 22 Kharghar Navi Mumbai 410210 Tel: +91 22 2740 5026 ; Fax: +91 22 2740 5085 Email: smunnolli@actrec.gov.in -- This message has been scanned for viruses and dangerous content by MailScanner, and is believed to be clean.