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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Union of India - Subsection

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

(G)In relation to any taxable service [other than online information and database access or retrieval services,] [Inserted by Notification No. G.S.R. 1057 (E), dated 9.11.2016 (w.e.f. 1.7.1994).] provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory, the recipient of such service.