Online Information and Data Base Excess or Retrieval Service - ...
Service Tax Demand Overturned for Online Database Services From Abroad Post-July 2012; No Liability Found for Appellant.
March 15, 2018
Case Laws Service Tax AT
Online Information and Data Base Excess or Retrieval Service - received such service from foreign based CRS Companies - Even for the period post to 01/07/2012 there is no material change to attract service tax liability on the part of the appellant. No statutory changes or change in fact were brought in w.e.f. 01/07/2012 in order to vary the finding for this period - demand set aside - AT
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