https://www.taxtmi.com/caselaws?id=753840 CESTAT Allahabad held that verification services involving compilation of public domain documents into reports for overseas clients constitute Business Support Services under POPOS Rules 2012, not Online Information and Database Access or Retrieval Services. The tribunal found that respondent merely assimilated verification documents without owning or disseminating data through public networks. Following precedent from Philips Electronics case, services qualified for export benefits under BSS classification. Revenue's appeal was rejected, confirming no service tax liability existed. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 11 Jun 2024 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753840 CESTAT Allahabad held that verification services involving compilation of public domain documents into reports for overseas clients constitute Business Support Services under POPOS Rules 2012, not Online Information and Database Access or Retrieval Services. The tribunal found that respondent merely assimilated verification documents without owning or disseminating data through public networks. Following precedent from Philips Electronics case, services qualified for export benefits under BSS classification. Revenue's appeal was rejected, confirming no service tax liability existed. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753840