https://www.taxtmi.com/forum/issue?id=973 Applicability of service tax hinges on whether supplying electronic journals via a foreign portal constitutes database access and retrieval services, whether receipts in foreign exchange qualify as exports of services, and whether payments to a foreign digitisation provider amount to taxable import of services. The response states these characterisations are fact specific, notes that hosting outside India and foreign exchange receipts may support export treatment, and recommends detailed analysis to determine taxability and refund eligibility for service tax on imported services. en-us Tue, 09 Dec 2008 16:22:24 +0530 Thu, 23 Jan 2025 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=973 Applicability of service tax hinges on whether supplying electronic journals via a foreign portal constitutes database access and retrieval services, whether receipts in foreign exchange qualify as exports of services, and whether payments to a foreign digitisation provider amount to taxable import of services. The response states these characterisations are fact specific, notes that hosting outside India and foreign exchange receipts may support export treatment, and recommends detailed analysis to determine taxability and refund eligibility for service tax on imported services. Discussion-Forum Service Tax Tue, 09 Dec 2008 16:22:24 +0530 https://www.taxtmi.com/forum/issue?id=973