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Why is Service Tax being recovered from me on purchase of a coupon?


Why is Service Tax being recovered from me on purchase of a coupon?

The facility of Legal research provided by All India Reporters Pvt. Ltd. through its website www.airwebworld.com is in the nature of a service to it's subscribers.

This service is notify for the levy of Service Tax under the category No.36 named "On-Line Information and Database Access and/or Retrieval Service".

Effectively, service tax of 12.36% [12% of service tax plus 3% of secondary and Higher Secondary Education cess] is leviable on the gross value of service.

Hence, an AIR Website Coupons Service Tax is being levied @ 12.36%.

A table of amount of Service Tax is provided below :

               AIR Website Coupons                                               Service Tax @ 12.36%                  
a) AIR Registration Coupon of Rs.600/-                                               Rs.75/-
b) AIR Registration Coupon of Rs.750/-                                               Rs.95/-
c) AIR Recharge Coupon                                                                    @12.36% on the gross value of coupon


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