https://www.taxtmi.com/caselaws?id=32659 The Tribunal ruled in favor of the appellants, determining that they were not liable to pay Service Tax under the category of 'Online Information and Database Access and/or Retrieval Service'. The Tribunal found that the appellants' role was limited to providing and maintaining network equipment, and they did not control or provide the data, thus their services did not fall within the scope of the taxable category. Consequently, the Tribunal allowed the appeal, setting aside the demand and penalties, and granted consequential relief to the appellants. en-us Wed, 20 Aug 2008 00:00:00 +0530 Tue, 22 Apr 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32659 The Tribunal ruled in favor of the appellants, determining that they were not liable to pay Service Tax under the category of 'Online Information and Database Access and/or Retrieval Service'. The Tribunal found that the appellants' role was limited to providing and maintaining network equipment, and they did not control or provide the data, thus their services did not fall within the scope of the taxable category. Consequently, the Tribunal allowed the appeal, setting aside the demand and penalties, and granted consequential relief to the appellants. Case-Laws Service Tax Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32659