Section 2(1)(H) in The Service Tax Rules, 1994

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Union of India - Subsection

Section 2(1)(H) in The Service Tax Rules, 1994

(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;] [Inserted by Notification No. G.S.R. 1057 (E), dated 9.11.2016 (w.e.f. 1.7.1994).]

(ii)in a case other than sub-clause (i), means the provider of service.]

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Union of India - Subsection

Section 2(1)(H) in The Service Tax Rules, 1994