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1. 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...

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

3. 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...

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

5. 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

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

7. Cenvat Credit - Input services - the payment of service tax for electronic subscription of research journals, periodicals, etc., on which service tax had been paid under...

8. OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in...

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

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

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

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

13. Import of Online information and data base access or retrieval services - the OIDA service received by the appellant is not in relation to any business or commerce and...

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

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