The Central Government has amended Service Tax regulations to make foreign entities without presence in India providing B2C OIDAR services in India liable to Service Tax and comply with Service Tax regulations. This appears to be a first time that Central Government has made a non-resident person as a person liable to pay Service Tax. The amended provisions will also have implication on service providers / receivers located within India.

We have captured the gist of amended provisions in our newsflash and trust you find the same useful.

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