https://www.taxtmi.com/caselaws?id=439586 The Appellate Tribunal CESTAT KOLKATA ruled in favor of M/s Net 4 Communications, the Respondent, in a case concerning the classification of services provided. The Tribunal held that the Respondent's activities did not constitute "Online Information and Data Base Access and / or Retrieval Services" as defined under the Finance Act, 1994. As the Respondent was primarily involved in setting up networks for data transfer rather than providing data to clients, the Tribunal found that they were not liable for Service Tax. Consequently, the Tribunal upheld the decision to drop the demands raised by the department, rejecting their appeal. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439586 The Appellate Tribunal CESTAT KOLKATA ruled in favor of M/s Net 4 Communications, the Respondent, in a case concerning the classification of services provided. The Tribunal held that the Respondent's activities did not constitute "Online Information and Data Base Access and / or Retrieval Services" as defined under the Finance Act, 1994. As the Respondent was primarily involved in setting up networks for data transfer rather than providing data to clients, the Tribunal found that they were not liable for Service Tax. Consequently, the Tribunal upheld the decision to drop the demands raised by the department, rejecting their appeal. Case-Laws Service Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439586