https://www.taxtmi.com/forum/issue?id=814 Subscription payments that purchase access to journal content hosted on a website fall within online data access and retrieval services and are taxable; where the service is an imported service, the Indian recipient is liable under the reverse charge mechanism pursuant to the Import of Service Rules. Mere receipt by email or print subscriptions is viewed by commentators as not automatically taxable. en-us Fri, 27 Jun 2008 11:20:51 +0530 Thu, 23 Jan 2025 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=814 Subscription payments that purchase access to journal content hosted on a website fall within online data access and retrieval services and are taxable; where the service is an imported service, the Indian recipient is liable under the reverse charge mechanism pursuant to the Import of Service Rules. Mere receipt by email or print subscriptions is viewed by commentators as not automatically taxable. Discussion-Forum Service Tax Fri, 27 Jun 2008 11:20:51 +0530 https://www.taxtmi.com/forum/issue?id=814