https://www.taxtmi.com/caselaws?id=236161 Waiver of pre-deposit and stay of further proceedings were granted in a service tax dispute involving online information or database access or retrieval service, business support service, and internet advertising space. The demand for online information or database access or retrieval service raised a strong prima facie case because the recipient of foreign services is treated as if it had provided the service in India under reverse charge, and that fiction was considered relevant when examining the exemption order. The business support service issue was treated as evenly balanced at the interlocutory stage, with final consideration required on the application of noscitur a sociis. The internet advertising levy was not contested at this stage. en-us Tue, 30 Jul 2013 00:00:00 +0530 Sat, 08 Apr 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236161 Waiver of pre-deposit and stay of further proceedings were granted in a service tax dispute involving online information or database access or retrieval service, business support service, and internet advertising space. The demand for online information or database access or retrieval service raised a strong prima facie case because the recipient of foreign services is treated as if it had provided the service in India under reverse charge, and that fiction was considered relevant when examining the exemption order. The business support service issue was treated as evenly balanced at the interlocutory stage, with final consideration required on the application of noscitur a sociis. The internet advertising levy was not contested at this stage. Case-Laws Service Tax Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236161