https://www.taxtmi.com/caselaws?id=771722 Tribunal ruled that an internet service provider's connectivity services do not constitute Online Information and Database Access or Retrieval (OIDAR) Services. The court found no ownership of data and determined that service tax demands were procedurally flawed. The tribunal set aside tax demands totaling approximately Rs. 40 lakhs, emphasizing that classification must align with the original show cause notice and that mere internet access does not trigger OIDAR service taxation. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771722 Tribunal ruled that an internet service provider's connectivity services do not constitute Online Information and Database Access or Retrieval (OIDAR) Services. The court found no ownership of data and determined that service tax demands were procedurally flawed. The tribunal set aside tax demands totaling approximately Rs. 40 lakhs, emphasizing that classification must align with the original show cause notice and that mere internet access does not trigger OIDAR service taxation. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771722