Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re-determination.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.....