Tag Archives: Online information and database access or retrieval Services

OIDAR service – Power of Officers under Chapter-V of the Finance Act Notified

By | November 23, 2016

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 22nd November, 2015 No. 50/2016-Service Tax G.S.R. 1082(E).—In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with clause (55) of section 65B of the Finance Act 1994 (32 of 1994), rule 3… Read More »

What is definition of OIDAR services ? FAQ’s and Taxability in India

By | November 12, 2016

OIDAR services What is the definition of OIDAR services? Online information and database access or retrieval i.e OIDAR services  have been defined in Service Tax Rules, 1994, rule 2(1)(ccd) to mean services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially… Read More »