TMI BlogApplicability of service tax on online journalsX X X X Extracts X X X X X X X X Extracts X X X X ..... An Indian Company carrying on the business of publishing Journals PRINT EDITION and ELECTRONIC VERSION. Electronic journals are available to subscribers through internet. Whether online journal business will be covered under sec. 65(105)(zh) - Data base access and retrivel services. - Reply By Rama Krishana - The Reply = If i ask you being a professional, if it is not in the nature of data ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se access and retrieval than what is it? Once a journal is uploaded on the web server and access is granted through internet for value, it meets the conditions of the service database access and retrieval service. - Reply By Sanjeev Sharma - The Reply = Main activity of the Company is to publish journals. Subscriber have option to get it in print form or electronically. If it is a printed journa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, there is no service tax. But if it transmiited to subscriber through email , will it become - Online data access???. - Reply By rishi mohan - The Reply = As per sec.65(105)(zh)Any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner. Therefore any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian company or individual providing services in electronic form through internet or carrying on business of publishing electronic journals which are available to subscribers through internet are taxable under the head Computer Network (Online Information & Data Base Accessor retrieval). - Reply By rishi mohan - The Reply = I just wish to add some more lines to my above reply that incase of pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted material which is in form of paper may be exempted under excise and vat but you are still liable to pay service tax if you carrying on the business of publishing journals in a printed form. - Applicability of service tax on online journals - Query Started By: - Sanjeev Sharma Dated:- 11-2-2010 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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