With a view to providing a level playing field to Indian Service Providers providing taxable ‘online information and database access or retrieval [OIDAR] services’ including electronic services in India, the Indian Government has made some revisions in its policies. The service tax exemption given to products in this category which may include Domain Names and Hosting has been withdrawn with effect from 1 December, 2016 for such services ‘provided in India’ by service providers located…
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