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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Reverse charge - Online information data base access and/or ...

Service Tax

May 16, 2018

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 on the common server for which consideration was made over on which they are liable to tax under section 66A of Finance Act, 1994, the charging of tax on the respondent would not be correct in law. - AT

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