TaxTMI 
TaxTMI 
2019 (11) TMI 1477
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss auxiliary service' between 1st June 2003 to 31st March 2008, and Rs. 1,16,84,140/-, as provider of 'online information data base access or retrieval service' for the period from 18th April 2006 to 31st March 2008, on reverse charge was confirmed under section 73 of Finance Act, 1994, along with appropriate interest under section 75 of Finance Act, 1994 besides imposition of penalty of like amount under section 78 and under section 76 of Finance Act, 1994. 2. The appellant, as a distributor of 'spare parts' in its own right, also acts as agent for transfer among group companies for which remuneration is also agreed upon. It is the commission amount received for the said period amounting to Rs. 110,01,38,251/- which was sought to be sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ated 18th September 2018 in Central Excise appeal no. 141 of 2017] held that '8. We find that the issue raised herein is no longer res-integra. An identical nature of services as rendered by the Respondent to its foreign clients, had come up for consideration before this Court in Commissioner of Service Tax, Mumbai v/s. ATE Enterprises (P) Ltd., 2018 (8) GST 123. This Court followed its earlier decision in SGS India (P) Ltd., v/s. Commissioner of Service Tax 34 STR 554 and held that services of procuring orders and passing it to its overseas principal/parties and receiving payments for the same in foreign exchange, is an activity of export of services covered by the Export of Service Rules, 2005. Therefore, the issue stands conclud....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the reason as to why the services provided are classifiable under 'On-line information and database access or retrieval service'. The Noticee stated that the services received are Information Technology related services. The Noticee in para 18 of the reply dated 05.01.2009 stated that they are receiving information through the media of intranet. The Noticee has not produced any evidence to prove that the services they received fall within the definition of 'Information Technology Software service' except the fact that they will pay the Service Tax under 'Information Technology Software service' from the subsequent date. I, therefore, do not find any merit in the argument of the Noticee that the service received by them is not liable to Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....argets and iii) The basic fee consists of five main components viz. SONAD Service, Employee On-line, Network, WE SAP and Business Reporting (COGNOS).' 10. We find that the appellant had been discharging tax liability on the licence fee paid to overseas entity as recipient of 'information technology software service' ever since the incorporation of that entry in section 65(105) of Finance Act, 1994. On the face of it, the contention of Learned Counsel that the tax was not liable to be discharged for the period prior to such imposition would appear to be tenable. The only way in which the tax liability could crystalise before 16th May 2008 is its coverage by an existing taxable entry coupled with the express intent to discard it f....