https://www.taxtmi.com/caselaws?id=348031 CESTAT Mumbai held that an online steel trading platform facilitating purchase and sale of steel products was e-commerce trading, not "online information and database access or retrieval services", because there was no material showing charges for access to online information or maintenance of a database for retrieval services; the service tax demand on that classification failed. It also held that the demand under "Business Auxiliary Services" was not sustainable where the exemption under Notification No. 13/2003-ST was available on the facts, and no separate basis existed to deny relief; that demand was set aside. The order dropping the service tax demands was upheld and the Revenue's appeal was dismissed. en-us Wed, 16 Aug 2017 00:00:00 +0530 Fri, 05 Jan 2018 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348031 CESTAT Mumbai held that an online steel trading platform facilitating purchase and sale of steel products was e-commerce trading, not "online information and database access or retrieval services", because there was no material showing charges for access to online information or maintenance of a database for retrieval services; the service tax demand on that classification failed. It also held that the demand under "Business Auxiliary Services" was not sustainable where the exemption under Notification No. 13/2003-ST was available on the facts, and no separate basis existed to deny relief; that demand was set aside. The order dropping the service tax demands was upheld and the Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348031