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<h1>Clarification on Taxation of Online Database Services Pre-2012; Definitions Aligned with IT Act, 2000; Circular Supersedes Previous Guidance.</h1> The taxation of online information and database access or retrieval services as applicable before June 30, 2012. It defines taxable services as those provided via computer networks, specifying that service providers can be any person, with recipients initially being customers and later any person from May 16, 2008. It clarifies terms like data, information, electronic form, and computer network as per the Information Technology Act, 2000. A circular from August 23, 2007, supersedes previous communications regarding service tax technical issues, including service scope, classification, and exemptions.