https://www.taxtmi.com/caselaws?id=235754 The Tribunal held that the appellant was liable for service tax under Section 66A of the Finance Act for receiving "Online Database Access or Retrieval Service" from CRS service providers abroad. The extended period of limitation was deemed applicable due to the appellant's failure to register and file returns, justifying penalties under Sections 77 and 78 of the Act. Despite a dissenting opinion, the matter was referred to the President for further review and resolution of conflicting views. en-us Thu, 27 Jun 2013 00:00:00 +0530 Fri, 02 Aug 2013 07:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235754 The Tribunal held that the appellant was liable for service tax under Section 66A of the Finance Act for receiving "Online Database Access or Retrieval Service" from CRS service providers abroad. The extended period of limitation was deemed applicable due to the appellant's failure to register and file returns, justifying penalties under Sections 77 and 78 of the Act. Despite a dissenting opinion, the matter was referred to the President for further review and resolution of conflicting views. Case-Laws Service Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235754