Service of Processing Third-Party Data Classified Under Business Support, Not OIDAR, Affects Tax Obligations.

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....Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and Retrievable (OIDAR) Services - The services rendered by appellant are therefore broadly covered under the category of Business support services or telecommunication services using tools of information technology, and shall not be covered under the category of OIDAR services. - AT....