2019 (4) TMI 180

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....r the category of Online Information and Database Access and Retrieval Service. Show Cause Notices were issued alleging short-payment of service tax and proposing to recover the service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, commissioner (appeals) set aside the demand. Hence, department is now before the Tribunal. 2. The ld. AR Shri S. Govindarajan reiterated the grounds of appeal. He submitted that the respondent was engaged in Online Information and Database Access and Retrieval Service for procuring orders and their sales personnel sometimes received the orders directly from the customers. Once a confirmation ....

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....mand confirmed by the adjudicating authority has to be restored. 3. The ld. counsel Shri J. Shankar Raman appeared on behalf of the respondent and argued the matter. He submitted that the department has alleged that the respondent is undertaking promotion or marketing of services and collection or recovery of payments which fall within the ambit of BAS. He explained the activity undertaken by them respondent and submitted that the respondent have discharged service tax on the entire amount received as consideration from the customers and paid to the foreign principals. The service tax on the entire amount paid to foreign principal was discharged on reverse charge basis. There is no case for the department that the alleged commission has ....

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....their service. The entire amount received from the customers and paid to foreign service provider has been subject to levy of service tax under Online Information and Database Access and Retrieval Service. The demand is now made by the department under the category of BAS. The Commissioner (Appeals) has taken note of these facts and discussed the issue as under:- "7. The main argument put forth by the appellant is that inasmuch as they had already paid service tax on the gross value of the entire service under the heading of Online Information and Database Access and Retrieval Service, a further demand made on a portion of the total value is not correct. On the contrary, the Revenue has failed to bring forth concrete evidence to prove th....