The Indian Authority for Advance Rulings (AAR) delivered a ruling dated 22 January 2007 in the case of Cargo Community Network Pte. Limited, Singapore (AAR No. 688 of 2006) on whether subscription fees paid to a Singapore company for the use of its portal were liable to tax in India. (a) Facts. The Applicant (Cargo Commercial Network Pte. Limited) was engaged in the business of providing access to an internet-based Air Cargo Portal known as 'Ezycargo' in Singapore. An agent who books cargo through various airlines can subscribe to the portal, which enables the agent to access the portal's databank...