https://www.taxtmi.com/forum/issue?id=106271 Applicability of service tax to online journals turns on whether the platform's activities constitute a taxable economic activity and whether any specific exclusion or exemption applies. Charging a fee to upload articles while offering free downloads does not, by itself, place the activity outside the tax net; the operator must examine the negative list and the exemption list to determine exclusion. If no applicable exclusion or exemption is found, the provider becomes liable once the statutory aggregate turnover threshold is exceeded (after Rs. 10 lakhs). en-us Fri, 29 Nov 2013 11:51:07 +0530 Thu, 23 Jan 2025 15:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106271 Applicability of service tax to online journals turns on whether the platform's activities constitute a taxable economic activity and whether any specific exclusion or exemption applies. Charging a fee to upload articles while offering free downloads does not, by itself, place the activity outside the tax net; the operator must examine the negative list and the exemption list to determine exclusion. If no applicable exclusion or exemption is found, the provider becomes liable once the statutory aggregate turnover threshold is exceeded (after Rs. 10 lakhs). Discussion-Forum Service Tax Fri, 29 Nov 2013 11:51:07 +0530 https://www.taxtmi.com/forum/issue?id=106271