2013 (10) TMI 1435

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....he Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - The assessee has preferred the appeal against the adjudication order dated 18-4-2013, whereby service tax of ₹ 1,20,788/- and ₹ 1,95,288/- is confirmed for the taxable "Online Information or Database Access or Retrieval" (OIDARS); and "Sale of Space or Time for Advertisemen....

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....ioner claimed immunity to the liability to tax on the basis of exemption Notification No. 13/2010-S.T., dated 27-2-2010. Exercising power under Section 93(1) of the Finance Act, 1994, Central Government exempted the taxable services provided in relation to OIDARS and Business Auxiliary Service (BAS) by any Indian news agency from the whole of the levy of service tax, subject to fulfilment of the c....