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2011 (3) TMI 986 - AT - Service TaxService tax liability - Appellant, a subsidiary of M/s. Givaudan Suisse SA, Geneva , Switzerland (hereinafter referred to as Givaudan) - The computer database of Givaudan to which the appellant has access is in respect of flavours, fragrances, product library, manufacture and marketing of flavours and fragrances and the same appears to be covered by the definition of "data" - The software support has been provided only to enable the access to data warehouse and of the information system of Givaudan - The service received by the appellant, therefore, prima facie appears to be 'online database access and / or retrieval' and the contention of the appellant that the service received was service in relation to information technology does not appear to be acceptable - Since parent company does not have any office or establishment in India, by virtue of the provisions of Section 66A of Finance Act, 1944 read with Rule 2(1) (d) of the Service tax Rules, 1994, the appellant would be liable to pay service tax in respect of taxable service received by them - The appellant, therefore, have not been able to establish prima facie case in their favour and, therefore, this is not a case for total waiver.
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