Notification No 47/2016-Service Tax dt. 09-11-2016
Seeks to amend notification No. 25/2012-ST dated 20th June , 2016 so as to withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory.
Download Notification No 47/2016-Service Tax dt. 09-11-2016