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        Case ID :
        Service Tax

        The appellant received services classifiable as online...

        Overseas digital services taxed; penalties waived for lack of intent.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The appellant received services classifiable as online information and database access or retrieval (OIDAR) services from outside India. As the recipient of such services, the appellant was held liable to pay service tax u/ss 66A and 68 of the Finance Act, 1994, read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, for the period from October 1, 2006, to March 2008, along with interest u/s 75 of the Act. The demand for service tax and interest was upheld. However, the penalties imposed u/ss 76 and 77 of the Act were set aside, as there was no suppression of facts, and the demand arose due to interpretation of legal provisions. The appeals were partially allowed to the extent of setting aside the penalties.
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