2026-VIL-152-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Classification of Services - Information Technology Software Service vs Online Information and Database Access or Retrieval (OIDAR) Service – Appellant filed refund claims for accumulated Cenvat credit for export of services under Rule 5 of the Cenvat Credit Rules, 2004. The refund claims were rejected by the lower authorities on the ground that the services rendered by the appellant were not covered under export of services as the conditions specified under Rule 6A of the Service Tax Rules, 1994 were not satisfied. The authorities held that as per Rule 9 of the Place of Provision of Services (POPS) Rules, 2012, the services provided by the appellant, which were registered under OIDAR services, the place of provision of service would be the location of the service provider, and hence, the services cannot be considered as export of services - Whether the services provided by the appellant should be classified as Information Technology Software Service or OIDAR Service – HELD - The lower authorities had rejected the refund claims solely on the ground of the appellant's registration under OIDAR services, without analyzing the nature of services provided by the appellant as per the agreement/contract with the client - The classification of services must be based on the characteristics of the services, analyzed in terms of the provisions of the Act, and not solely on the basis of the registration certificate - The classification of services should be based on the analysis of the nature of services, and non-registration cannot be a ground for rejecting refund claims - The appellant had corrected the mistake by amending their registration certificate to "Information Technology Software Service", which is a more specific description than the general "OIDAR services" – Matter is remanded to the Adjudicating Authority to re-examine the refund claims on the issue of classification of service, and pass fresh orders - The appeal is partially allowed by way of remand
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