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2017 (10) TMI 291 - BOMBAY HIGH COURTClassification of services - Online Information and Database Access or Retrieval” or not? - The case of the appellant was that no service tax was liable to be paid by the appellant as the appellant was dealing with copyrights and services of copyrights were not within the purview of service tax - Held that: - providing a data or information to the customer through computer network, whether retrievable or not is covered by clause (75) of section 65. The service provided to the customer by a commercial concern i.e. appellant in relation to online information and database access in electronic form through computer network is a taxable service, whether it includes retrieval or not. In paragraph3 of the impugned judgment, the Appellate Tribunal has noted the submissions canvassed on behalf of the appellant. A specific submission canvassed was that the appellant has got copyright over the photographs which are visible on its website and hence, the appellant charges the amount for copyright - The Appellate Tribunal has confirmed the findings of fact recorded by the first appellate authority about the nature of activities carried out and services rendered by the appellant. The said findings are in conformity with the factual statements made by the appellant in paragraph2.3 of the memorandum of appeal - information technology software service is completely different from the service rendered by the appellant in the facts of the case. Appeal dismissed - decided against appellant.
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