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2015 (8) TMI 257 - AT - Service TaxWaiver of pre deposit - reverse charge mechanism - Online Information and Database Access or Retrieval (OIDAR) - Extended period of limitation - Held that:- demand of ₹ 8,46,91,054/- under OIDAR service was beyond the period of one year. In this regard it is to note that the adjudicating authority has extended the benefit of Section 80 of the Finance Act, 1994 to the appellant for waiver of penalty under Sections 76, 77 and 78 of the Act. Revenue is not in appeal there-against. Viewed in the light of the fact that benefit of Section 80 of the Act has been extended by the adjudicating authority, the appellant's contention that it is a strong ground to grant waiver of pre-deposit of demand pertaining to beyond normal period of one year is clearly persuasive. We also note that the appellant prima facie has reasonably good case that educational institutions, particularly, the Govt. institutions which are major recipients of OIDAR service did not/could not have used the said service for business or commerce as these are not institutions for business or commerce and therefore impugned service tax under OIDAR service under reverse charge mechanism was not payable at all. - Partial stay granted.
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