https://www.taxtmi.com/caselaws?id=785594 Taxability of domain registration and web hosting services was addressed by treating such activities as Information Technology software services falling within Online Information and Data base Access or Retrieval service, leading to confirmation of tax demand for amounts found to have escaped payment; this confirmation relied on invocation of the extended period of limitation due to non-registration and non-filing, and penalty exposure under the finance law was sustained. Certain amounts relating to exports and specified hosting components were held not leviable. The matter is remanded for quantification of demand, interest and penalty by the original adjudicating authority. en-us Tue, 27 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785594 Taxability of domain registration and web hosting services was addressed by treating such activities as Information Technology software services falling within Online Information and Data base Access or Retrieval service, leading to confirmation of tax demand for amounts found to have escaped payment; this confirmation relied on invocation of the extended period of limitation due to non-registration and non-filing, and penalty exposure under the finance law was sustained. Certain amounts relating to exports and specified hosting components were held not leviable. The matter is remanded for quantification of demand, interest and penalty by the original adjudicating authority. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785594