Tds applicability on e journals???

NO TDS APPLICABLE ON ONLINE PURCHASE OF E-JOURNAL 

Can you please share relevant case/section??? 194J is not clear about this.....

actually 194 J is not applicable 

since this is just a sale and purchase type transaction any TDS provision will not apply on the same.

Just to check... In case it is sale then why there is no vat etc. applicable on this transaction, however they are charging service tax in the invoice...

if they are charging service tax, they are wrong as per my understanding (on the basis of what you have explained in this coloumn) 

and no sale tax applicable on books, stationery, journals etc.