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        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.

        <h1>Exemption for online information and database access services by eligible Indian news agencies, subject to specified eligibility and income-use conditions.</h1> Exempts taxable services relating to on-line information and database access or retrieval services and business auxiliary services provided by an Indian news agency from service tax, conditioned on the agency being notified as set up in India solely for collection and distribution of news, being specified under the Income Tax Act provision referenced, and applying or accumulating income for collection and distribution of news without distributing income to members.

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