TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appellant had made out a prima facie case for complete waiver of pre-deposit and stay of recovery in relation to the service tax demand on the service received from the foreign parent company.
Analysis: The disputed service was examined with reference to the statutory definition of taxable service covering online information and database access or retrieval, the meaning of data under the Information Technology Act, 2000, and the reverse-charge liability under Section 66A of the Finance Act, 1994 read with Rule 2(1)(d) of the Service Tax Rules, 1994. On the material available, access to the parent company's data warehouse, manufacturing, supply chain, finance, quality, laboratory and business support systems, with software supplied only to enable such access, was treated as prima facie falling within online database access or retrieval rather than a non-taxable information technology service. The appellant was therefore held not to have established a case for total waiver of pre-deposit.
Conclusion: Complete waiver was declined and the appellant was directed to pre-deposit Rs. 30 lakhs, with the balance of the disputed tax, interest and penalty to remain stayed upon compliance.
TaxTMI 
