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2013 (8) TMI 454 - AT - Service TaxAd-hoc Exemption order No.1/1/2010-ST - Online Information or Database Access or Retrieval Service (OIDARS) - Business Support Service (BSS) - Sale of Space or Time for Advertisement on Internet - Revenue considered that these taxable services were provided or received as the case may be by the assesse and in respect whereof the liability to remit tax arises – Held that:- Prima facie the contention urged on behalf of the petitioner was well founded – Service recipient when liable to pay service tax u/s 66A shall be considered as the service provider should apply in terms to the ad-hoc exemption order as well - Under Section 66A of the Act, where any service specified Section 65 (105) was provided by a person, of the description specified in clauses (a) and (b) of sub-section (1) thereof, such service shall, for the purposes of the section, be the taxable service and such taxable service shall be treated as if the recipient had himself provided the service in India and accordingly all the provisions of Chapter shall apply – pre-deposits were waived - stay granted.
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