Online Information and Data base Access & Retrieval service - ...

Appellant Exempt from Service Tax for Accessing Own Data via Online Services; No Reverse Charge Liability.

November 10, 2018

Case Laws Service Tax AT

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 computer system belongs to the appellant and is neither owned nor provided by Globe Center - the appellant is not liable to pay service tax under reverse charge mechanism.

View Source

← Previous Next →

Online Information and Data base Access & Retrieval service - ...

Appellant Exempt from Service Tax for Accessing Own Data via Online Services; No Reverse Charge Liability.

November 10, 2018

Case Laws Service Tax AT

You may also like:

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...

The appellant's activity does not constitute Online Information and Data Based Access or Retrieval Services (OIDAR) as it involves developing software/websites or...

Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the...

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...

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

Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

Overseas service providers provided data collection services to the respondent. The activities were merely data collection through questionnaires, with no research or...

Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine Optimization (SEO) services provided by the appellant, which...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from...

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Quick Updates: