Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Taxability of domain registration and web hosting services is affirmed by classifying such activities within information technology software/online information and database access or retrieval services, making sale of domain registration, hosting space, hosting backups and renewals leviable to service tax; export of services remains excluded and not taxable. Invocation of the extended period of limitation was upheld due to non-registration and non-filing of returns, supporting confirmation of escaped tax and imposition of demand. Penalty and interest quantification were not finally determined and the matter is remanded to the original adjudicating authority for reasoned computation and assessment.
Taxability of domain registration and web hosting services is affirmed by classifying such activities within information technology software/online information and database access or retrieval services, making sale of domain registration, hosting space, hosting backups and renewals leviable to service tax; export of services remains excluded and not taxable. Invocation of the extended period of limitation was upheld due to non-registration and non-filing of returns, supporting confirmation of escaped tax and imposition of demand. Penalty and interest quantification were not finally determined and the matter is remanded to the original adjudicating authority for reasoned computation and assessment.
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