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Az.com operates an online platform for buying and selling of business presentation templates. Template providers including Power slides Inc place their power point templates on

Az.com operates an online platform for buying and selling of business presentation templates. Template providers including Power slides Inc place their power point templates on OOTD.com platform. Customer will make payment and immediately download the power point through OOTD.com website. 

Required: Advise Az.com on their obligation under Service Tax Act, 2018

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