TaxTMI 
TaxTMI 
2009 (5) TMI 373
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....spondent. ORDER M.V. Ravindran, Judicial Member - This appeal is filed against the OIO No. 105/2007-Commr. LTU, dated 28-12-2007. 2. The relevant facts that arise for consideration are that the appellant herein have entered into an agreement with a foreign supplier for providing services such as access to the records of the parent company, the use of applications, e-mail exchange, data warehous....
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....issued by the ld. Commissioner directed the appellant to show cause as to why these services could not be covered under the category of 'online information and data based access or retrieval service' as defined in the section 65(75)(zh) of the Finance Act, 1994. The appellants contested the said show-cause notice. The Commissioner held that the appellant is liable for the Service Tax of Rs. 10,83,....
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....pugned order. 5. We have considered the submissions made by both the sides and perused the records. It is seen from the records that the services received by the appellant from their foreign company in Switzerland is for the period 2002-03 and 2003-04, and payments were also remitted during the period. The decision of the Hon'ble High Court of Bombay in the case of Indian National Shipowners Asso....