https://www.taxtmi.com/caselaws?id=389300 The Tribunal ruled in favor of the appellant, stating they were not liable to pay service tax for Online Information Database Access and Retrieval (OIDAR) services as the services provided were for intra-connectivity between Philips locations globally, not for online information or data retrieval. Additionally, the Tribunal held that Management, Maintenance, and Repair Services provided from outside India were not taxable. The case was remanded for quantifying the service tax payable on Commercial Coaching Service and Management Consultancy Services for the normal period, with a waiver of penalty granted to the appellant under Section 78. en-us Tue, 03 Dec 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389300 The Tribunal ruled in favor of the appellant, stating they were not liable to pay service tax for Online Information Database Access and Retrieval (OIDAR) services as the services provided were for intra-connectivity between Philips locations globally, not for online information or data retrieval. Additionally, the Tribunal held that Management, Maintenance, and Repair Services provided from outside India were not taxable. The case was remanded for quantifying the service tax payable on Commercial Coaching Service and Management Consultancy Services for the normal period, with a waiver of penalty granted to the appellant under Section 78. Case-Laws Service Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389300