https://www.taxtmi.com/caselaws?id=377736 The Tribunal ruled in favor of the respondent, emphasizing that demanding tax again under Business Auxiliary Service (BAS) was unwarranted as the entire amount had already been taxed under Online Information and Database Access and Retrieval Service. The judgment highlighted the importance of avoiding double taxation on the same transaction and upheld the Commissioner (Appeals)' decision to set aside the demand for service tax under BAS. en-us Mon, 18 Mar 2019 00:00:00 +0530 Mon, 26 Aug 2019 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377736 The Tribunal ruled in favor of the respondent, emphasizing that demanding tax again under Business Auxiliary Service (BAS) was unwarranted as the entire amount had already been taxed under Online Information and Database Access and Retrieval Service. The judgment highlighted the importance of avoiding double taxation on the same transaction and upheld the Commissioner (Appeals)' decision to set aside the demand for service tax under BAS. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377736