https://www.taxtmi.com/caselaws?id=234034 The Tribunal granted the application for waiver of pre-deposit of service tax on online information and database access services. The applicants argued that the services provided by M/s Equant Pte Ltd. were limited to Virtual Private Network (VPN) services and not actual data retrieval. The Tribunal agreed, finding that the service was not provided in electronic form through a computer network as required by the definition under Sec. 65(75) of the Finance Act. Therefore, the pre-deposit of dues was waived, and recovery stayed pending appeal proceedings. en-us Mon, 29 Apr 2013 00:00:00 +0530 Sat, 25 May 2013 19:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234034 The Tribunal granted the application for waiver of pre-deposit of service tax on online information and database access services. The applicants argued that the services provided by M/s Equant Pte Ltd. were limited to Virtual Private Network (VPN) services and not actual data retrieval. The Tribunal agreed, finding that the service was not provided in electronic form through a computer network as required by the definition under Sec. 65(75) of the Finance Act. Therefore, the pre-deposit of dues was waived, and recovery stayed pending appeal proceedings. Case-Laws Service Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234034