https://www.taxtmi.com/article/detailed?id=1581 Service tax applies to the development and supply of content when that content is developed and supplied for use in telecommunication services, advertising agency services, or online information and database access or retrieval services. The statutory definition is inclusive (listing mobile value added services, music, movie clips, ring tones, wallpapers, mobile games, data, information, news and animation films) and the terms data and information follow the Information Technology Act definitions. Liability requires (i) a service in relation to development or supply of content and (ii) intended or actual use by the specified categories; specified exemptions (notably encrypted digital cinematograph delivery to theatres) apply. en-us Wed, 25 Jan 2012 06:43:15 +0530 Wed, 25 Jan 2012 06:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1581 Service tax applies to the development and supply of content when that content is developed and supplied for use in telecommunication services, advertising agency services, or online information and database access or retrieval services. The statutory definition is inclusive (listing mobile value added services, music, movie clips, ring tones, wallpapers, mobile games, data, information, news and animation films) and the terms data and information follow the Information Technology Act definitions. Liability requires (i) a service in relation to development or supply of content and (ii) intended or actual use by the specified categories; specified exemptions (notably encrypted digital cinematograph delivery to theatres) apply. Articles Service Tax Wed, 25 Jan 2012 06:43:15 +0530 https://www.taxtmi.com/article/detailed?id=1581