https://www.taxtmi.com/caselaws?id=208905 Access to a foreign parent company's data warehouse and related business systems, with software supplied only to enable that access, was treated as prima facie falling within online information and database access or retrieval service rather than a non-taxable information technology service. The analysis applied the statutory definition of taxable service, the meaning of data under the Information Technology Act, 2000, and the reverse-charge framework under Section 66A of the Finance Act, 1994 read with Rule 2(1)(d) of the Service Tax Rules, 1994. On that basis, a complete waiver of pre-deposit was not made out, and the appellant was directed to make a partial pre-deposit for stay of the balance demand. en-us Tue, 29 Mar 2011 00:00:00 +0530 Thu, 02 Feb 2012 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208905 Access to a foreign parent company's data warehouse and related business systems, with software supplied only to enable that access, was treated as prima facie falling within online information and database access or retrieval service rather than a non-taxable information technology service. The analysis applied the statutory definition of taxable service, the meaning of data under the Information Technology Act, 2000, and the reverse-charge framework under Section 66A of the Finance Act, 1994 read with Rule 2(1)(d) of the Service Tax Rules, 1994. On that basis, a complete waiver of pre-deposit was not made out, and the appellant was directed to make a partial pre-deposit for stay of the balance demand. Case-Laws Service Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208905