TaxTMI 
TaxTMI 
Liability of service tax
X X X X Extracts X X X X
X X X X Extracts X X X X
....iability of service tax<br> Query (Issue) Started By: - PARTHASARATHY Dated:- 27-6-2008 Last Reply Date:- 2-7-2008 Service Tax<br>Got 3 Replies<br>Service Tax<br>Whether subscription of foreign journa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l is liable to pay service tax under online data access & retrival services ? Reply By V Ramanujam: The Reply: If the subscription paid is for access of the journal through website, then the service ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....would fall under online data access. In this case, if the service receiver is situate outside the country, then the service receiver (subscriber) in India is liable to pay tax under reverse charge met....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hod under Import of service Rules. Reply By Sanjeev Sharma: The Reply: I doubt that Subscription of foreign journals ( whether online or in print) is covered by Service tax. Please clarify. Reply By ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Surender Gupta: The Reply: By mere subscribing foreign journal and receiving through email can not be subject to service tax. However, if the foreign company provides information on its website and yo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....u access the information after making payment the same shall subject to service tax.<br> Discussion Forum - Knowledge Sharing ....