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2013 (8) TMI 786 - AT - Service TaxOn-line Information Retrieval Service - Taxable services u/s 65(105)(zh) – reverse charge - IP Services - DIAMIND basic (Deploying Intranet, Applications and Messaging On Notes Domino) - Philips E-mail to Applications Connectivity Enablement (PEACE) - CODE Desktop Client Service - Systems Management Infrastructure - Held that:- Revenue had not been able to demonstrate that the service results in providing access to the applicant to any data other than their own data - if access was provided only to their own data such services will not be covered by the entry for On-line Information Retrieval Service. Waiver of pre deposit – waiver was allowed on pre-deposit of dues – stay application allowed.
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