Reverse Charge Mechanism: Tax on Online Database Access Unjustified Without Proof of Server Access u/s 66A.

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....Reverse charge - Online information data base access and/or retrieval service - In the absence of any acceptable evidence that the assessee had access to data of others on the common server for which consideration was made over on which they are liable to tax under section 66A of Finance Act, 1994, the charging of tax on the respondent would not be correct in law. - AT....