If an online Journal charges money to upload articles on its website, but allows FREE downloads to its users, does it still get covered under Service Tax in India?
Applicability of Service Tax on online Journals
Pacific Goyal
Service Tax on Paid Article Uploads for Free Journals in India: Review Negative and Exemption Lists for Liability. An inquiry was made about the applicability of Service Tax in India on online journals that charge for article uploads but offer free downloads. The response indicated that Service Tax applies to any economic activity not specifically excluded or exempted. It was suggested to review the negative and exemption lists. If no exclusion applies, the service provider becomes liable for Service Tax after reaching a threshold of Rs. 10 lakhs. (AI Summary)