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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Online Information and Data base Access & Retrieval service - ...

Service Tax

November 10, 2018

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.

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