Educational Institutions Challenge Service Tax on OIDAR, Citing Non-Commercial Use; Impacts Tax Applicability.

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....Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt. institutions which are major recipients of OIDAR service did not/could not have used the said service for business or commerce as these are not institutions for business or commerce - AT....