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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Whether the appellant is liable to service tax as the recipient ...

Service Tax

October 14, 2013

Whether the appellant is liable to service tax as the recipient of online information and data base access or retrieval service from a foreign based CRS service provider u/s 66A - stay granted - AT

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  2. Classification of services - Online Information Database Access and Retrieval (OIDAR service) or not - developing and export of software - The appellants are not liable...

  3. 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...

  4. Reverse charge - Online information data base access and/or retrieval service - In the absence of any acceptable evidence that the assessee had access to data of others...

  5. OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in...

  6. Online Information and Data Retrieval services - Levy of Service Tax - transaction of assignment of the receivables by the respondents to the assignee - cannot be taxed...

  7. Nature of Virtual Private Network (VPN) services - import of services - SBI India have not received “Online information and database access or retrieval” service from...

  8. Classification of services - running website through which the interested steel manufacturer/trader are making trade - it merits classification as e-commerce service and...

  9. Amendments in the Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of...

  10. Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

 

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