https://www.taxtmi.com/caselaws?id=761540 The CESTAT NEW DELHI held that services provided by a foreign entity involving server space and infrastructure facilities do not constitute OIDAR services as no data or information owned by the service provider was supplied to the recipient. While the tribunal found such services could be taxable under BSS, it set aside the demand since BSS taxability was not proposed in the original show cause notice. The demand cannot be sustained when the foundation show cause notice lacks the specific tax category being confirmed. Issues regarding advertising service tax appropriation and penalty imposition were remitted to the Commissioner for fresh examination. en-us Mon, 11 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761540 The CESTAT NEW DELHI held that services provided by a foreign entity involving server space and infrastructure facilities do not constitute OIDAR services as no data or information owned by the service provider was supplied to the recipient. While the tribunal found such services could be taxable under BSS, it set aside the demand since BSS taxability was not proposed in the original show cause notice. The demand cannot be sustained when the foundation show cause notice lacks the specific tax category being confirmed. Issues regarding advertising service tax appropriation and penalty imposition were remitted to the Commissioner for fresh examination. Case-Laws Service Tax Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761540