https://www.taxtmi.com/caselaws?id=447784 CESTAT Allahabad held that appellant's services of providing digitized, abstracted and indexed data from raw data received from third parties did not constitute Online Database Access and Retrievable (OIDAR) services. The services were classified as business support or telecommunication services using information technology tools, not OIDAR services requiring minimal human intervention for public access. Following precedent from State Bank of India case, appellant was not liable for service tax under OIDAR category. Extended limitation period was rejected as appellant maintained proper records, filed returns, and acted in bona fide belief regarding tax liability. Appeal allowed, impugned order set aside. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 20:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447784 CESTAT Allahabad held that appellant's services of providing digitized, abstracted and indexed data from raw data received from third parties did not constitute Online Database Access and Retrievable (OIDAR) services. The services were classified as business support or telecommunication services using information technology tools, not OIDAR services requiring minimal human intervention for public access. Following precedent from State Bank of India case, appellant was not liable for service tax under OIDAR category. Extended limitation period was rejected as appellant maintained proper records, filed returns, and acted in bona fide belief regarding tax liability. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447784