2015 (8) TMI 257

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Gaur, Advocate For The Respondent : Ms. Suchitra Sharma, Shri Amresh Jain, DR Per Mr. R.K. Singh : Stay Application along with Appeal has been filed against Order-in-Original dated 36-38/Commr./PKL/2013, dated 14.11.2013 in terms of which service tax demand of Rs. 13,57,22,337/- under 'Online Information and Database Access or Retrieval' (OIDAR) service, Rs. 2,23,888/- under 'Manpower Rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onal institutions in the form of access to various journals, etc. at rates negotiated by INDEST-AICTE Consortium (which is an initiative of Department of Secondary and Higher Education, Ministry of Human Resource Development) and these institutions did not use it for business or commerce. Therefore, service tax under reverse charge mechanism for import of OIDAR service was not payable. The appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... mechanism was not applicable before 18.04.2006. In addition, we find that demand of Rs. 8,46,91,054/- under OIDAR service was beyond the period of one year. In this regard it is to note that the adjudicating authority has extended the benefit of Section 80 of the Finance Act, 1994 to the appellant for waiver of penalty under Sections 76, 77 and 78 of the Act. Revenue is not in appeal there-agains....