https://www.taxtmi.com/caselaws?id=242286 The Tribunal allowed the appellant's stay petition, waiving the pre-deposit of service tax, penalty, and interest amounts. The appellant's involvement in providing online information and data base access services was scrutinized. The Tribunal noted that the appellant only provided infrastructure, not data or information, under a joint venture agreement. Consequently, the Tribunal found that the appellant did not fall under the category of online information and data base access services. Therefore, the recovery of amounts was stayed until the appeal's disposal, emphasizing the importance of aligning activities with statutory definitions for accurate tax obligations. en-us Wed, 09 Jan 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242286 The Tribunal allowed the appellant's stay petition, waiving the pre-deposit of service tax, penalty, and interest amounts. The appellant's involvement in providing online information and data base access services was scrutinized. The Tribunal noted that the appellant only provided infrastructure, not data or information, under a joint venture agreement. Consequently, the Tribunal found that the appellant did not fall under the category of online information and data base access services. Therefore, the recovery of amounts was stayed until the appeal's disposal, emphasizing the importance of aligning activities with statutory definitions for accurate tax obligations. Case-Laws Service Tax Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242286