TMI BlogOnline Information and Data base Access & Retrieval service - Import of services - The appellant can...Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the computer system belongs to the appellant and is neither owned nor provided by Globe Center - the appellant is not liable to pay service tax under reverse charge mechanism. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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