Form No. ST-3C - Return under section 70 of the Finance Act, 1994, read with rule 7 of Service Tax Rules, 1994 with respect to online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territory
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Online information and database access services must be reported under section 70 for cross-border receipts via form ST-3C. Return under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 requires reporting of online information and database access or retrieval services provided by persons in a non-taxable territory and received by persons in the taxable territory, to be filed via form ST-3C for Service Tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Online information and database access services must be reported under section 70 for cross-border receipts via form ST-3C.
Return under section 70 of the Finance Act, 1994 read with rule 7 of the Service Tax Rules, 1994 requires reporting of online information and database access or retrieval services provided by persons in a non-taxable territory and received by persons in the taxable territory, to be filed via form ST-3C for Service Tax.
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