https://www.taxtmi.com/caselaws?id=764012 CESTAT Allahabad held that appellant's services of copyediting, typesetting, formatting, proofreading, graphic designing, indexing, and coding of foreign entity's raw data did not qualify as Online Information Data and Access Retrieval (OIDAR) services. The tribunal found that since ownership of data remained with foreign entity and appellant merely processed the data using human skill and labor, the services fell outside OIDAR classification. Classification must be based on actual service nature, not registration category. Appellant entitled to refund under Rule 5 of CENVAT Credit Rules as services qualified as exports. Appeal allowed. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764012 CESTAT Allahabad held that appellant's services of copyediting, typesetting, formatting, proofreading, graphic designing, indexing, and coding of foreign entity's raw data did not qualify as Online Information Data and Access Retrieval (OIDAR) services. The tribunal found that since ownership of data remained with foreign entity and appellant merely processed the data using human skill and labor, the services fell outside OIDAR classification. Classification must be based on actual service nature, not registration category. Appellant entitled to refund under Rule 5 of CENVAT Credit Rules as services qualified as exports. Appeal allowed. Case-Laws Service Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764012