Import of Online information and data base access or retrieval ...

Online Database Access Services Exempt from Tax: Not for Business Use, Received by Educational Representative.

August 27, 2018

Case Laws     Service Tax     AT

Import of Online information and data base access or retrieval services - the OIDA service received by the appellant is not in relation to any business or commerce and accordingly the same is not taxable - further, it is found that such service was received by the appellant as a representative of all the educational institutions and as such also, they are not liable to service tax.

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