Tax Authority Cannot Reclassify IT Software Services as Online Database Services for Pre-2008 Period.

Classification of services - if the Appellant Revenue has accepted the classification of entry under the head “Information Technology Software Service” for the period post 2008, then it cannot be contended by the Appellant Revenue that pre 2008 that very service falls under the entry “Online Information and Database Access or Retrieval Services”. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X