2013 (10) TMI 484

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.... For the Respondent : Shri Amresh Jain, DR PER : G Raghuram The issue whether online information and data base access or retrieval service was received by the appellant from a foreign based CRS service provider and whether the appellant is liable to service tax as the recipient, under Section 66A of the Finance Act, 1994 with effect from 18.4.2006, as concluded by the adjudication order, ....

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.... the appeal by British Airways again reiterating the conflicting opinions. We are informed that this conflict has been referred to a learned third Member and is pending at this stage. 2. In Binani Zinc Ltd. Vs. Asstt. Collector of Central Excise, Cochin - 1995 (77) ELT 514 (Ker.) , the Kerala High Court had occasion to consider a writ petition by an assessee preferred against an order of the Tr....

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....is conclusion is fortified by the earlier decisions as well. 3. Ld. Counsel for the petitioner/assessee herein places for consideration other orders of this Tribunal which have granted waiver of pre-deposit following Binani Zinc Ltd. We do not consider it fruitful to refer to all decisions since the principal derived from decision of the Kerala High Court is sufficient. Accordingly in the facts....