https://www.taxtmi.com/caselaws?id=236494 The Tribunal ruled in favor of the appellant, M/s. Philips International BV, Netherlands, in a case concerning the classification of services for service tax liability under Section 65(105)(zh) of the Finance Act. The Tribunal held that the services provided by PIBV, which involved access only to the appellant's data, did not fall under the category of online information retrieval services subject to service tax. As a result, the Tribunal granted a waiver of pre-deposit for the disputed dues, allowing the appeal to proceed with a stay on the collection of dues during the appeal process. en-us Tue, 14 May 2013 00:00:00 +0530 Thu, 29 Aug 2013 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236494 The Tribunal ruled in favor of the appellant, M/s. Philips International BV, Netherlands, in a case concerning the classification of services for service tax liability under Section 65(105)(zh) of the Finance Act. The Tribunal held that the services provided by PIBV, which involved access only to the appellant's data, did not fall under the category of online information retrieval services subject to service tax. As a result, the Tribunal granted a waiver of pre-deposit for the disputed dues, allowing the appeal to proceed with a stay on the collection of dues during the appeal process. Case-Laws Service Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236494