Service tax not applicable on sale of statistical data

Ms Society of Indian Automobile Vs CST (CESTAT Delhi)

So far as demand of service tax on sale of statistical data (statistical service subscription) is concerned we find that the appellant provide various kind of data pertaining to automobile industry after collecting the same from various sources. This data is available to members as well as non-member on payment of certain charges. We find that it is a transaction of pure sale of data and thus no service tax can be charged on the same.

FULL TEXT OF THE

Please become a Premium member. If you are already a Premium member, login here to access the full content.