TMI BlogReturn under section 70 of the Finance Act, 1994, read with rule 7 of Service Tax Rules, 1994 with respect to online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territoryX X X X Extracts X X X X X X X X Extracts X X X X ..... ided by any person located in a non-taxable territory and received by any person located in the taxable territory X X X X Extracts X X X X X X X X Extracts X X X X
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