2025 (8) TMI 1771

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....endra Vikram Singh, Member(Technical) For the Appellant : Shri Gunjan Shah, Chartered Accountant appeared For the Respondent : Shri H.P. Shrimali, Authorised Representative appeared ORDER SOMESH ARORA: M/s Mednautix Outsourcing Pvt. Ltd., Ahmedabad (appellant in this case) are providing services of online information and database access and retrieval service through computer network....

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.... period involved is from October 2013 to December 2013. The dispute is that as per the appellant, they were providing export of services and were entitled to refund whereas as per the department, the services were in the nature of services which were not OIDAR and therefore provided in India only and hence, refund was not permissible. The Chartered Accountant for the appellant submits that he has ....