https://www.taxtmi.com/caselaws?id=763020 Remote access to integrated business systems and structured data through a computer network was treated as online information and database access or retrieval service, so service tax was payable by the Indian recipient under reverse charge after Section 66A. The arrangement was examined as a whole, and the statutory definitions, together with the Board's circular, supported the classification. Penalties under Sections 76 and 77 were not sustained because the dispute was interpretational and suppression was absent. The tax demand with interest was upheld, while penalty relief was granted. en-us Tue, 03 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 08:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763020 Remote access to integrated business systems and structured data through a computer network was treated as online information and database access or retrieval service, so service tax was payable by the Indian recipient under reverse charge after Section 66A. The arrangement was examined as a whole, and the statutory definitions, together with the Board's circular, supported the classification. Penalties under Sections 76 and 77 were not sustained because the dispute was interpretational and suppression was absent. The tax demand with interest was upheld, while penalty relief was granted. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763020