Home Highlights November 2017 Year 2017 This

You may also like:

1. Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

2. Classification of services - Online Information Database Access and Retrieval (OIDAR service) or not - developing and export of software - The appellants are not liable...

3. Nature of Virtual Private Network (VPN) services - import of services - SBI India have not received “Online information and database access or retrieval” service from...

4. Classification of services - running website through which the interested steel manufacturer/trader are making trade - it merits classification as e-commerce service and...

5. Amendments in the Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of...

6. Taxability - convenience fee - fee charged on its customers for online booking of movie tickets - online information and database access retrieval system [OIDAR]...

7. Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt....

8. Classification of services - Online Information and Database Retrieval Services or not - self-administered test taken by the candidates - taxability - The service...

9. Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC...

10. Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and...

11. Electronic Cash Ledger - payment of GST towards supplying online information and database access or retrieval services (OIDAR) from a place outside India to a...

12. Classification of services - Online Information and Database Retrieval Services - Type-3 test administrative solution offered by the Respondent Company to its clients in...

13. On-line Information Retrieval Service - Taxable services u/s 65(105)(zh) – reverse charge - if access was provided only to their own data such services will not be...

14. Classification of services - if the Appellant Revenue has accepted the classification of entry under the head “Information Technology Software Service” for the period...

15. Import of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - demand set aside - AT