Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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 activities like copyediting, typesetting, formatting, proofreading, graphic designing, indexing, and coding on data provided by a foreign entity, without owning or transferring the data. As the appellant did not provide access or retrieval of owned data, the services did not fall under OIDAR. The appellant's services qualified as exports, entitling them to a refund u/r 5 of the CENVAT Credit Rules. The appeal was allowed.
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 activities like copyediting, typesetting, formatting, proofreading, graphic designing, indexing, and coding on data provided by a foreign entity, without owning or transferring the data. As the appellant did not provide access or retrieval of owned data, the services did not fall under OIDAR. The appellant's services qualified as exports, entitling them to a refund u/r 5 of the CENVAT Credit Rules. The appeal was allowed.
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