https://www.taxtmi.com/forum/issue?id=1865 Taxability depends on delivery: providing subscribers with passwords or enabling online access to e journals is treated as supplying information online or database access and retrieval and is subject to service tax, whereas directly emailing journal content to subscribers is not considered database access and is not taxable under that category; fees charged to authors for publication are queried but not addressed conclusively. en-us Sun, 11 Apr 2010 19:45:32 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1865 Taxability depends on delivery: providing subscribers with passwords or enabling online access to e journals is treated as supplying information online or database access and retrieval and is subject to service tax, whereas directly emailing journal content to subscribers is not considered database access and is not taxable under that category; fees charged to authors for publication are queried but not addressed conclusively. Discussion-Forum Service Tax Sun, 11 Apr 2010 19:45:32 +0530 https://www.taxtmi.com/forum/issue?id=1865