Service Tax Demand on Foreign Exchange Payments for Online Services Challenged; Favorable Outcome for Assessee Likely.

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....Demand of service tax - Global Account Manager (GAM), expenses and International Private Leased Circuit (IPCL) charges. - the amounts paid in foreign exchange which are alleged to be for ‘Online Information and Data Base Access and Retrieval Service’ - prima facie case is in favor of assessee - AT....