https://www.taxtmi.com/caselaws?id=781131 CESTAT BANGALORE - AT held the appellant's ringtone provisioning is OIDAR, not ITSS, because third-party content is stored, modified and served from the appellant's servers to callers via telecom operators. OIDAR supplied from the appellant's GNOC in India is taxable and not an export for 01/07/2012-31/07/2016 under the POPS rules; supplies to customers in J&K and via foreign branches (where data retrieval originates in India) are assessable. The panel confirmed service tax for the normal period, found no suppression warranting extended limitation and set aside penalties, remanding the matter for re-determination limited to the normal period. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781131 CESTAT BANGALORE - AT held the appellant's ringtone provisioning is OIDAR, not ITSS, because third-party content is stored, modified and served from the appellant's servers to callers via telecom operators. OIDAR supplied from the appellant's GNOC in India is taxable and not an export for 01/07/2012-31/07/2016 under the POPS rules; supplies to customers in J&K and via foreign branches (where data retrieval originates in India) are assessable. The panel confirmed service tax for the normal period, found no suppression warranting extended limitation and set aside penalties, remanding the matter for re-determination limited to the normal period. Case-Laws Service Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781131