TMI BlogImport of Online information and data base access or retrieval services - the OIDA service received by...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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
