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The case involved a dispute over the classification of services as Online Information and Database Access or Retrieval Services (OIDAR) or Business Support Services (BSS). The Appellate Tribunal held that the services provided were not OIDAR but BSS, allowing for the benefit of export of services under u/s Rule 3 of Place of Provision of Services Rules, 2012. The Tribunal rejected the revenue's claim that the services should be classified as OIDAR, citing a previous case where infrastructure services were deemed not to be fees for online information retrieval. The Tribunal emphasized that past tax treatment does not preclude reclassification in subsequent transactions. Ultimately, the appeal by the revenue was dismissed.
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