Online Information and Database Access or Retrieval (OIDAR) - ...

Educational Institutions Challenge Service Tax on OIDAR, Citing Non-Commercial Use; Impacts Tax Applicability.

August 7, 2015

Case Laws Service Tax AT

Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt. institutions which are major recipients of OIDAR service did not/could not have used the said service for business or commerce as these are not institutions for business or commerce - AT

View Source

← Previous Next →

Online Information and Database Access or Retrieval (OIDAR) - ...

Educational Institutions Challenge Service Tax on OIDAR, Citing Non-Commercial Use; Impacts Tax Applicability.

August 7, 2015

Case Laws Service Tax AT

You may also like:

Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions...

CESTAT determined that providing infrastructure and support services to educational institutions like IIM and XLRI does not constitute commercial training and coaching...

Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be...

Ex-Servicemen Resettlement Society successfully contested service tax liability on security services provided to medical colleges and affiliated hospitals. CESTAT ruled...

The case involves a dispute regarding the levy of service tax on educational services provided by an appellant to students enrolled in a BS course, which is a...

Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Clarification on GST rate applicable on supply of food and beverage services by educational institution

Exemption from payment of tax or not - Educational Institute or commercial training or coaching centre - ICFAI has not been considered as an Educational Institution...

Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

The HC held that the appellant, a security agency providing security personnel who are ex-servicemen, would satisfy the definition of "a commercial concern engaged in...

The case involved a dispute over the classification of services as Online Information and Database Access or Retrieval Services (OIDAR) or Business Support Services...

Quick Updates: