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Photolibrary India Pvt Ltd Versus Commissioner of Service Tax, Mumbai

Classification of service - appellants have website where a number of photographs are available for a viewer to see and choose from the same after browsing - whether the services rendered by the appellant would fall under the category of Online information and Data base access or Retrieval service under Section 65 (75)(zh) or otherwise - held that - on-line information means providing data or information which is retrieved or otherwise in electronic form through a computer network. It is an admi....... + More

 

 

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Photolibrary India Pvt Ltd Versus Commissioner of Service Tax, Mumbai

 

 

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