Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Online database access or retrieval service - whether the ...


Court Decides on Appellant's Role in Data Access for Tax Classification; Partial Stay Granted.

April 11, 2014

Case Laws     Service Tax     AT

Online database access or retrieval service - whether the appellant is a mere participant or the appellant access or retrieves data from the computer system maintained by the CRS Companies - stay granted partly - AT

View Source

 


 

You may also like:

  1. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

  2. HC granted partial relief to state-owned corporation, staying impugned tax order contingent on depositing Rs. 30 crore within three weeks. The court considered the...

  3. Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT

  4. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

  5. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

  6. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

  7. Central Government exercised powers under s.138(1)(a)(ii) of Income Tax Act 1961 to designate Joint Secretary, DFPD as authorized official for accessing income tax...

  8. Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

  9. Revocation of Customs Broker License - subletting of the license - It is alleged that the customs broker had granted access of the credentials, necessary for undertaking...

  10. HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

  11. The CESTAT held that the services provided by the appellant did not qualify as Online Information Data and Access Retrieval (OIDAR) services. The appellant performed...

  12. Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the...

  13. Power to grant stay u/s 254(2A) of the Act – Stay to be granted beyond 365 days – Section 254(2A) does not prohibit/bar the High Court from issuing appropriate...

  14. Seeking grant of regular bail - evasion of tax under Haryana VAT Act - The High court applies the triple test in economic offenses, which includes evaluating whether the...

  15. Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

 

Quick Updates:Latest Updates