TaxTMI 
TaxTMI 
2019 (12) TMI 183
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....ir group companies in Netherlands to avail various services, inter alia, wide area network/global network (WAN/PGN) services which in the nature of providing internet connection and communication. Revenue alleges that this is a taxable service under "Online Information Database Access and Retrieval (OIDAR service)". The appellants have also received Maintenance or Repair Services in respect of software/computers under AMC from foreign service providers, which were provided by service providers from outside India. The appellants also received some services which are in the nature of Commercial Training or Coaching. They have also availed Management Consultancy Services. Revenue has issued a show-cause notice dated 19/03/2009 demanding servic....
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....is not a telegraph authority as defined under Indian Telegraph Act, 1885. He submits that Tribunal in their own case 2019 (21) GSTL 450 (Tri.-Chennai) has taken a view in favour of the appellants and this Bench in the case of United Telecom Ltd. 2009 (14) STR 212 (Tri.-Bang.) has also taken similar view; CBEC Circulars 137/21/2011-ST dated 15/07/2011, 91/2/2007-ST dated 12/03/2007 and 137/21/2011-ST dated 19/12/2011 have clarified that providing interconnectivity between two points for transferring of data or its transmission is specifically covered under Telecommunication Services only w.e.f. 01/07/2007. Therefore, the appellants are not liable to pay service tax either under OIDAR or Telecommunication Service. 3. In respect of Manageme....
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....ed before the Commissioner; as the services are rendered outside India and the same will not be liable for service tax in the hands of the appellants. 6. The learned counsel for the appellants further submits that in view of the CBEC Circulars 275/7/2010-CE, 8A dated 30/06/2010; 276/8/2009-CX, 8A dated 26/09/2011 and the decision in the case of Indian National Shipowner's Association Vs. Union of India - 2009 (13) STR 235 (HC-Bom.) [(affirmed by Hon'ble Supreme Court 2010 (17) STR J57 (SC)], the demand confirmed by the Commissioner for the period 18/04/2006 is not sustainable as the charging Section itself, i.e. Section 66A of the Finance Act, 1994 was introduced with effect from 18/04/2006. 7. Learned counsel also submits that there ....
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....on the CBEC Circular 275/7/2010-CX 8A dated 30/06/2010. Regarding the OIDAR, Commissioner observes that there is a difference in the submissions of the appellant vide a written reply dated 03/11/2010 and 28/09/2010 and the submissions given during the personal hearing. However, learned Commissioner has not put forth any reasoning based on the facts of the case or the provisions under any contract. Therefore, it is to be held that the appellant's contentions were not countered with facts and therefore nothing has been brought on record to show that the appellant's contentions are factually incorrect. On the other hand, the appellants rely on Tribunal judgment in their own case (supra). Understandably, the arrangements of working vis-a-vis th....
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.... in their favour. We find that the appellants are not liable to pay any service tax regarding the OIDAR. 10. Regarding Management, Maintenance or Repair Service, appellants submitted that these are availed with respect to maintenance of various software and therefore it falls under Information Technology Services levied w.e.f. 16/05/2008 as has been held by this Bench in the case of SAP India Pvt. Ltd. (supra). Learned Commissioner contends that the term 'management' means running the affair in organized and systematic manner and to be able to do this efficiently and effectively, requires carrying out host of activities, functions and tasks. However, we find that learned Commissioner has failed to appreciate the fact that upgradation of ....