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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

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


Service of Processing Third-Party Data Classified Under Business Support, Not OIDAR, Affects Tax Obligations.

January 5, 2024

Case Laws     Service Tax     AT

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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  1. 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...

  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. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

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

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  6. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

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

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

  9. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

  10. Assessee's addition of on-money paid in cash to developer for property purchase, source unexplained, was based on data from third party's search and third party's...

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

  12. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  13. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

  14. Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology...

  15. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

 

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