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From Service Tax to GST: How India Came to Tax Overseas OIDAR Suppliers, and How the Simplified Registration Scheme Works

  • 2026-10-01

Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as “OIDAR services”, have been taxed in India when supplied by overseas providers since 01.12.2026.  The tax was first levied as service tax under the Finance Act, 1994 and the Service Tax Rules, 1994. From 01.07.2017, it has been levied as integrated tax…

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Landmark Service Tax Ruling: Supreme Court Holds BPCL & HPCL Liable as “Commission Agents” for CNG Sales to Mahanagar Gas

  • 2026-07-21

Introduction The Hon’ble Supreme Court of India, in Commissioner of Service Tax, Mumbai v. M/s Bharat Petroleum Corporation Ltd. & Ors., C.A. No. 2471-2473 OF 2015 : 2026 INSC 723, decided on 20.07.2026, restored service tax demands exceeding ₹16 crore against Bharat Petroleum Corporation Ltd. (“BPCL“) and Hindustan Petroleum Corporation Ltd. (“HPCL“). The Hon’ble Court…

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