https://www.taxtmi.com/caselaws?id=360352 The appeal involved a dispute over service tax recovery proceedings against a company for alleged payments related to 'online information data base access and/or retrieval service.' The Tribunal ruled in favor of the company, highlighting the lack of evidence and clarity in the show cause notice. It emphasized that ownership of data by foreign offices, services provided outside India, and payments from abroad exempted the company from taxation under section 65(105)(zh) of the Finance Act, 1994. The Tribunal concluded that mere server access did not constitute taxable service, and the company's contribution to common server costs justified dismissing the Revenue's appeal. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 16 May 2018 06:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360352 The appeal involved a dispute over service tax recovery proceedings against a company for alleged payments related to 'online information data base access and/or retrieval service.' The Tribunal ruled in favor of the company, highlighting the lack of evidence and clarity in the show cause notice. It emphasized that ownership of data by foreign offices, services provided outside India, and payments from abroad exempted the company from taxation under section 65(105)(zh) of the Finance Act, 1994. The Tribunal concluded that mere server access did not constitute taxable service, and the company's contribution to common server costs justified dismissing the Revenue's appeal. Case-Laws Service Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360352