https://www.taxtmi.com/caselaws?id=760661 CESTAT New Delhi held that appellant's software development and internet consultancy services did not constitute Online Information and Data Based Access or Retrieval Services (OIDAR). The tribunal found that OIDAR services require online database access through ISPs or provision of information on websites to users, whereas appellant's activities involved substantial human intervention in developing software and websites. The demand confirmation was based on wrong presumption, and Rule 6(A) of Service Tax Rules was incorrectly invoked. Appeal allowed. en-us Wed, 23 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760661 CESTAT New Delhi held that appellant's software development and internet consultancy services did not constitute Online Information and Data Based Access or Retrieval Services (OIDAR). The tribunal found that OIDAR services require online database access through ISPs or provision of information on websites to users, whereas appellant's activities involved substantial human intervention in developing software and websites. The demand confirmation was based on wrong presumption, and Rule 6(A) of Service Tax Rules was incorrectly invoked. Appeal allowed. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760661