https://www.taxtmi.com/highlights?id=94082 CESTAT held that the appellant's ring-back tone service constitutes Online Information Database Access and Retrieval (OIDAR) services, not Information Technology Software Services (ITSS), because third-party content is stored, managed and delivered from the appellant's servers to callers via integration with telecom MSCs. Services routed from the appellant's GNOC in India are taxable in India and do not qualify as exports for 01.07.2012-31.07.2016; supplies to Jammu & Kashmir and foreign branches (where data retrieval emanates from India) are therefore within taxable territory. The extended limitation was not invoked; no suppression to evade duty was found. Tax liability is confirmed for the normal period, penalties are not sustained, and the matter is remanded for re-determination consistent with this reasoning. en-us Wed, 12 Nov 2025 08:17:49 +0530 Wed, 12 Nov 2025 08:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94082 CESTAT held that the appellant's ring-back tone service constitutes Online Information Database Access and Retrieval (OIDAR) services, not Information Technology Software Services (ITSS), because third-party content is stored, managed and delivered from the appellant's servers to callers via integration with telecom MSCs. Services routed from the appellant's GNOC in India are taxable in India and do not qualify as exports for 01.07.2012-31.07.2016; supplies to Jammu & Kashmir and foreign branches (where data retrieval emanates from India) are therefore within taxable territory. The extended limitation was not invoked; no suppression to evade duty was found. Tax liability is confirmed for the normal period, penalties are not sustained, and the matter is remanded for re-determination consistent with this reasoning. Highlights Service Tax Wed, 12 Nov 2025 08:17:49 +0530 https://www.taxtmi.com/highlights?id=94082