TaxTMI 
TaxTMI 
2006 (4) TMI 32
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....-original denying the Modvat credit of the service tax taken by the respondent. 2. Brief facts that arise for consideration are that respondents are registered With the authorities for providing online information and database access and/or retrieval services. The respondent availed the credit on input services service for tax paid by them to BSNL. The respondents were issued a SCN for reversal....
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....rcial concern, In relation to on line information and database access or retrieval or both in which electronic form through computer net work in any manner, while the service tax paid by the BSNL get covered under the heading of taxable services to a subscriber by the telegraph authority in relation to a leased circuit. It is his submission that the input service leased circuit is not the same as....
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....s. The question involved in this case is whether as per sub- Rule 2 of Rule-3 Service Tax Credit Rules, the respondents are eligible for availment of input stage credit or not. In order to appreciate the said rule it to be noted that the said rule during the relevant period was as under: "For the purposes of these rules, two services shall be deemed to be falling in the same category of taxable s....
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.... service tax paid by the person availing such services. This is borne out from the fact that the definition of the input service is very clear and it says that taxable service received and consumed by a service provider in relation to rendering of output service. In this case respondent herein are providing the services that of a internet service provider to the various customers. The respondent h....