Section 2(1)(ccd) in The Service Tax Rules, 1994

[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(1)(ccd) in The Service Tax Rules, 1994

(ccd)[ "online information and database access or retrieval services" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- [Inserted by Notification No. G.S.R. 1057 (E), dated 9.11.2016 (w.e.f. 1.7.1994).]

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Union of India - Subsection

Section 2(1)(ccd) in The Service Tax Rules, 1994