2013 (5) TMI 619

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....ng, Vice President 1. Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of service tax of Rs.2,61,06,556/-, interest and penalties. The demand is confirmed on the ground that the applicants are availing Online information and data base access or retrieval service through computer network service. 3. The contention of the applicants is that the applicants....

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....s. CCE - 2009(14)STR 212 (Tri-Bang) to submit that in a similar situation, the Tribunal set aside the demand which was confirmed on the same service. The applicants also relied upon the Board's circular dated 19 th Dec. 2011 to submit that the service received by the applicants is a telecommunication service which requires a licence under the Indian Telegraph Act, 1985. 4. Revenue relied upon t....

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....hese circumstances, the contention is that the demand is rightly made. 5. We find that the demand is made on the applicants being the recipient of online information and data base access or retrieval or both in electronic form through computer network in any manner as defined under Sec. 65(75). For ready reference provisions of Sec. 65(75) of the Finance Act is reproduced below:-  &nbsp....