Liability of service tax

[RANGANATHAN PARTHASARATHY]

Whether subscription of foreign journal is liable to pay service tax under online data access & retrival services ?

AI Summary

Service Tax Liability on Foreign Journal Subscriptions Clarified: Online Access Taxable, Email Subscriptions Not Taxed. A query was raised regarding the liability of service tax on subscriptions to foreign journals under online data access and retrieval services. One respondent explained that if the subscription is for accessing the journal online, it falls under online data access, making the Indian subscriber liable for service tax under the reverse charge method. Another respondent expressed doubt about whether such subscriptions, online or print, are subject to service tax. A third respondent clarified that simply subscribing to and receiving a journal via email is not taxable, but accessing paid information on a website is subject to service tax.