Tag Archives: Photolibrary India (P.) Ltd. v. Commissioner of Service Tax Mumbai-II

Downloading image from website for price is OIDAR Service : Pay Tax : HC

By | November 8, 2017

Assessee Contention  Appellant has got copyright over the photographs which are visible on its website and hence, the appellant charges the amount for copyright. The submission was that as the amount charged is for copyright, it will not be a service rendered falling under the category “Online Information and Database Access or Retrieval”. Held :… Read More »