https://www.taxtmi.com/forum/issue?id=1767 Electronic delivery of journals via internet or electronic transmission is treated as data base access and retrieval services or online information services and, when access is granted to subscribers for value, constitutes a taxable computer network/online information and database access or retrieval service; printed paper journals are addressed separately and may fall under other tax regimes but electronic provision is characterized as subject to service tax. en-us Thu, 11 Feb 2010 19:31:53 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1767 Electronic delivery of journals via internet or electronic transmission is treated as data base access and retrieval services or online information services and, when access is granted to subscribers for value, constitutes a taxable computer network/online information and database access or retrieval service; printed paper journals are addressed separately and may fall under other tax regimes but electronic provision is characterized as subject to service tax. Discussion-Forum Service Tax Thu, 11 Feb 2010 19:31:53 +0530 https://www.taxtmi.com/forum/issue?id=1767