https://www.taxtmi.com/highlights?id=70614 OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in providing the same to their clients. They are involved in setting up the network for transfer of data not provided by them. Thus, the Respondent has not provided the service of ‘Online Information and Data Base Access and / or Retrieval Services’ to their clients - Demand not sustainable - AT en-us Wed, 28 Jun 2023 11:25:29 +0530 Wed, 28 Jun 2023 11:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70614 OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in providing the same to their clients. They are involved in setting up the network for transfer of data not provided by them. Thus, the Respondent has not provided the service of ‘Online Information and Data Base Access and / or Retrieval Services’ to their clients - Demand not sustainable - AT Highlights Service Tax Wed, 28 Jun 2023 11:25:29 +0530 https://www.taxtmi.com/highlights?id=70614