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TMI BlogApplicability of service tax - CategoryX X X X Extracts X X X X X X X X Extracts X X X X ..... Applicability of service tax - Category X X X X Extracts X X X X X X X X Extracts X X X X ..... under sec. 65(105)(zh) - Data base access and retrivel services. Electronic journals are available to subscriber through portal of their parent Company in USA. On that portal various journals are available, including journals of indian company. Indian company gets income(in foreign currency) in proportion from US company. Whether this will covered in export of services or not. For uploadng journa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls on internet , Indian comapny pays some charges to a foreign company for data digitisation ( conversion of physical journal to electronic format). Is service tax is payble on these charges as import of service. If yes, in which category. Since the on line income is only form export , service tax on import of services can be get refunded. Reply By Surender Gupta: The Reply: Since the matter is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical and require detailed study. However, one category of online database information and retrieval service is required to be analysed in details to understand this issue. Further, in respect of export or import of such service, since you are getting in foreign exchange from USA, for the contents available on a server outside India, you may qualify for an exporter of service. But whole issue r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equires a details analysis and scrutiny. X X X X Extracts X X X X X X X X Extracts X X X X
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