AAR: Online and offline tendering amounts to supply of services classifiable as ‘residuary services’

Maharashtra AAR holds that both online and offline tendering constitutes supply of services, rejects Applicant's (Navi Mumbai Municipal Corporation - NMMC) contention that offline tendering should be considered as supply of goods; Takes note of definition of 'online information and data access or retrieval service', observes that online tendering involves intangibles delivered through telecommunication network or internet; With respect to “Offline Tendering” process,...