Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 916 - CESTAT MUMBAIClassification of services - Online information data base access and/or retrieval service - Demand pertains to payment to various clients abroad and described as 'communication and system expenses' which was sought to be classified as 'online information data base access and/or retrieval service' taxable under section 65(105)(zh) of Finance Act, 1994 - Held that: - the Tribunal in State Bank of India v. Commissioner of Service Tax [2014 (11) TMI 310 - CESTAT MUMBAI] held that for taxation as provider of ‘online information data base access and/or retrieval service’ refers to data that does not belong to the recipient of service. It was held in the case that mere access to server does not bring the activity within the purview of 'online information data base access and/or retrieval service. In the absence of any acceptable evidence that the assessee had access to data of others on the common server for which consideration was made over on which they are liable to tax under section 66A of Finance Act, 1994, the charging of tax on the respondent would not be correct in law. Appeal dismissed - decided against Revenue.
|