https://www.taxtmi.com/caselaws?id=800450 E-governance portal and data-digitisation services facilitating access to State-owned data did not satisfy OIDAR, because the provider did not give access to data possessed by it. Support for governmental, university, and educational functions was not directed to business or commerce and therefore did not fall within business auxiliary or business support services before the negative-list regime. From 1 July 2012, portal services supplied to universities and educational institutions fell within the relevant educational-service exemption. Interest on fixed deposits of temporarily retained fee and bill collections represented the bank-paid time value of money, rather than consideration for a service, and was outside the service-tax charge. en-us Tue, 06 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800450 E-governance portal and data-digitisation services facilitating access to State-owned data did not satisfy OIDAR, because the provider did not give access to data possessed by it. Support for governmental, university, and educational functions was not directed to business or commerce and therefore did not fall within business auxiliary or business support services before the negative-list regime. From 1 July 2012, portal services supplied to universities and educational institutions fell within the relevant educational-service exemption. Interest on fixed deposits of temporarily retained fee and bill collections represented the bank-paid time value of money, rather than consideration for a service, and was outside the service-tax charge. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800450