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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

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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