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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Classification of service - Activity of providing digitized, ...

Case Laws     Service Tax

January 5, 2024

Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and Retrievable (OIDAR) Services - The services rendered by appellant are therefore broadly covered under the category of Business support services or telecommunication services using tools of information technology, and shall not be covered under the category of OIDAR services. - AT

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