https://www.taxtmi.com/caselaws?id=370750 The Tribunal set aside the service tax liability demand under the "Online Information and Database Access or Retrieval" (OIDAR) category, ruling that the infrastructure services provided by an overseas entity to manufacturing and marketing appellants did not qualify as OIDAR. The Tribunal found the services were for intra-connectivity, not online information or data retrieval, as required for OIDAR classification. The demand period from April 2006 to December 2007 was not addressed in detail due to the primary issue's resolution. Consequently, the appeal was allowed, and the service tax liability demand was invalidated. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370750 The Tribunal set aside the service tax liability demand under the "Online Information and Database Access or Retrieval" (OIDAR) category, ruling that the infrastructure services provided by an overseas entity to manufacturing and marketing appellants did not qualify as OIDAR. The Tribunal found the services were for intra-connectivity, not online information or data retrieval, as required for OIDAR classification. The demand period from April 2006 to December 2007 was not addressed in detail due to the primary issue's resolution. Consequently, the appeal was allowed, and the service tax liability demand was invalidated. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370750