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2019 (9) TMI 1413 - CESTAT NEW DELHIReverse Charge Mechanism - Online Information or database access or retrieval services, OIDAR - amount received from clients for displaying their advertisement on Appellant’s website under sale of space or time for advertisement service, SSTA - amount paid to stringers located outside India - subscription income received from clients under OIDAR - demand of Service Tax. Amount paid to M/s. Reuters Ltd., UK and EPA, Germany under reverse charge under Online Information or database access or retrieval services, OIDAR - Ad-hoc exemption order - HELD THAT:- This precise issue came up for consideration in the case of the Appellant for the subsequent period i.e. 2010-12 in M/S UNITED NEWS OF INDIA VERSUS C.S.T. NEW DELHI [2017 (3) TMI 17 - CESTAT NEW DELHI] - The Tribunal held that in view of the provisions of section 66A of the Finance Act, all the provisions of Chapter V shall have full force for charge and collection of service tax - Appeal allowed. Business Support Service - amount received from clients for displaying their advertisement on Appellant’s website under sale of space or time for advertisement service, SSTA - HELD THAT:- The service received from the stringers is not categorized in any of the activities mentioned in the inclusion part of the definition of BSS under section 65 (104c) of the Act. Service tax, therefore, could not have been levied under BSS. The finding recorded in the impugned order that every service related to business or commerce is classifiable as BSS is not correct. Thus, the demand of service tax under the category of BSS cannot be sustained. Amount received from the client for displaying their advertisement on the website of the Appellant under the category SSTA - HELD THAT:- This is an issue which needs to be examined afresh by the Commissioner on the basis of the documents on record and after providing an opportunity of hearing to the Appellant. Appeal allowed in part and part matter on remand.
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