TaxTMI 
TaxTMI 
2011 (3) TMI 986
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....m 1/1/2004, the appellant had access to the data warehouse, manufacturing, supply chain and finance systems, quality and laboratory information systems and business support system for flavours and fragrances of Givaudan for remuneration as mentioned in the agreement. As per the agreement for access to and use of these system, the necessary operating software, etc. was also to be provided by Givaudan. In terms of this agreement, the appellant paid an amount of Rs. 3,94,40,093/- to Givaudan during the period from 1/9/2006 to 29/2/08 and an amount of Rs. 19,02,724/- during the period for March 08. The department was of the view that the information received by the appellant from the information systems being maintained by Givaudan amounts to r....
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....-in-Appeal dated 26/2/10. Appeal No. ST/952/10 along with stay application has been filed against this order. 1.2 SCN dated 31/3/08 was adjudicated by the Joint Commissioner, LTU vide Order-in-Original dated 17/7/08 by which the entire service tax demand was confirmed along with interest and penalty of Rs. 100/- per day was imposed under Section 76. However, on appeal, the Commissioner of Central Excise (Appeals), vide stay order dated 21/10/08 directed the appellant to pre-deposit an amount of Rs. 21,24,333/- by 5/11/08. On appellant's failure to deposit this amount, the Commissioner (Appeals) dismissed their appeal vide order dated 13/2/09 for non-compliance of the provisions of Section 35F of the Central Excise Act, 1944. On appeal to....
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....ccess or retrieval, that at the most, the services received by the appellant can be said to have become taxable as 'services in relation to Information Technology' under Section 65 (105) (zzzze) w.e.f. 16/5/08 and this being a new entry, in view of Hon'ble Bombay High Court's judgment in case of Indian National Ship owners' Association Vs. Union of India, reported in 2009 (14) STR 289 (Bom), was not taxable during the period prior to 16/5/08, that the appellant, therefore, have a strong prima facie case and the requirement of pre-deposit of service tax, interest and penalty may be waived for hearing of these appeals and recovery thereof may be stayed till the disposal of the appeals. 2.2 Shri D.P. Nagendra Kumar, the learned Jt. CDR, rei....
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.... The appellants, who are subsidiary of Givaudan, Switzerland, are manufacturers of flavours and fragrances. As per the appellant's agreement with Givaudan, they had access to data warehouse, manufacturing, supply chain and finance systems, quality and laboratory information systems, business support system for fragrances and business support system for flavours and for this purpose, the necessary software had also been provided. While the department's contention is that Givaudan by providing access to the appellant to their database, business support systems for flavours and fragrances, quality and laboratory information systems, etc. have provided 'online information and database access or retrieval services, and since Givaudan did not hav....
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....database of Givaudan to which the appellant has access is in respect of flavours, fragrances, product library, manufacture and marketing of flavours and fragrances and the same appears to be covered by the definition of "data". The software support has been provided only to enable the access to data warehouse and of the information system of Givaudan. The service received by the appellant, therefore, prima facie appears to be 'online database access and / or retrieval' and the contention of the appellant that the service received was service in relation to information technology does not appear to be acceptable. The emphasis in the agreement is on data access, not software development. In view of this, we are of the prima facie view that th....