OIDAR Service or not - setting up the network for transfer of ...

Case Laws Service Tax

June 28, 2023

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 providing the same to their clients. They are involved in setting up the network for transfer of data not provided by them. Thus, the Respondent has not provided the service of ‘Online Information and Data Base Access and / or Retrieval Services’ to their clients - Demand not sustainable - AT

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OIDAR Service or not - setting up the network for transfer of ...

Case Laws Service Tax

June 28, 2023

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