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2019 (8) TMI 1622 - HC - Service TaxPlace of Provision of services - business or commerce in Rule 3(iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - services that are rendered in connection with business or commerce outside the territory of India - validity of reliance placed upon decision of Genom Biotech Pvt. Ltd. v. CCE, Nashik [2016 (3) TMI 139 - CESTAT MUMBAI] - Online Database Access & Retrieval Services - amount paid to service provider is for data access, fees towards database access for information on pharmaceutical products etc. HELD THAT:- Appeal is admitted on the substantial questions of law.
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