https://www.taxtmi.com/caselaws?id=260236 The Tribunal upheld the Order-in-Appeal, determining that the services provided by the appellant fell under the category of 'Online information and Data base access or Retrieval service' as per the Finance Act, 1994. Despite the appellant's arguments regarding restrictions on usage and copyright ownership of photographs, the Tribunal emphasized that the main activity was providing information for retrieval electronically through a computer network. The Tribunal also noted that the service extended beyond photographs to include various digital content accessible on the website. Previous Tribunal judgments cited by the appellant were distinguished, and the appeal was ultimately dismissed. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260236 The Tribunal upheld the Order-in-Appeal, determining that the services provided by the appellant fell under the category of 'Online information and Data base access or Retrieval service' as per the Finance Act, 1994. Despite the appellant's arguments regarding restrictions on usage and copyright ownership of photographs, the Tribunal emphasized that the main activity was providing information for retrieval electronically through a computer network. The Tribunal also noted that the service extended beyond photographs to include various digital content accessible on the website. Previous Tribunal judgments cited by the appellant were distinguished, and the appeal was ultimately dismissed. Case-Laws Service Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260236