Wednesday, January 1, 2020

WAN / PGN services are not Taxable under OIDAR Service: CESTAT [Read Order]

The Customs Excise & Services Tax Appellate Tribunal (CESTAT) held that wide area network/global network (WAN/PGN) services which in the nature of providing internet connection and communication is not taxable under “Online Information Database Access and Retrieval (OIDAR service)”. The appellants, Philips Electronics India Ltd. are a 100% EOU (Software Technology Park Unit) are engaged […]

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