India's Central Board of Excise and Customs has announced that the service tax exemption for cross border B2C online services is withdrawn effective 1 December 2016. From that date, foreign providers making supplies to Indian residents will need to register with the service tax department, and collect and pay service tax at the effective 15% rate. Online services subject to service tax include online information and database access or retrieval services, known as OIDAR services. Such services…