Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 161 - AT - Service TaxClassification of service - appellants have website where a number of photographs are available for a viewer to see and choose from the same after browsing - whether the services rendered by the appellant would fall under the category of 'Online information and Data base access or Retrieval service' under Section 65 (75)(zh) or otherwise - held that:- on-line information means providing data or information which is retrieved or otherwise in electronic form through a computer network. It is an admitted fact in the case in hand, that the appellant's client has an access to the image or photograph, which he want to download for the purposes either to place an ad or for research can be done so only through the computer network. Further, we find that the appellant's website allows the access and retrieve the data or information contained therein which are free for the purpose of viewing on the monitor, but has to be paid for downloading in the for further commercial use. - database or the information which is accessed need not be only photograph, it can be strategic, legal and having data wherein graphics are displayed, books and other electronic publications etc. The service as rendered by the appellant would be web-based service providing access or downloading of a digital content inasmuch as the images and photographs are nothing but a digital content stored in website. - impugned order of the first appellate authority is correct and does not require any interference - Decided against assessee.
|