2015 (8) TMI 257

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....: 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 Recruitment or Supply' service and Rs. 7,626....

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....o 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 appellant cited several judgements to argue that....

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....06. 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-against. Viewed in the light of the fact that benef....