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2017 (9) TMI 788 - AT - Service TaxClassification of services - Business Auxiliary Service - whether classified under e-commerce service or Online information and database access or retrieval services? - Held that: - the respondent is running website through which the interested steel manufacturer/trader are making trade. The respondent is buying and selling the steel product of various steel manufacturer/trader. We do not find that the buyer of the goods is accessing any information online or data online on the respondent’s site but they are only interested for sale and purchase of the steel products. The respondent with regard to such trading are getting margin from sale and purchase. Hence the service of the respondent is clearly of e-commerce in respect of steel products. Therefore it merits classification as e-commerce service and not online information or database access or retrieval services. As regard the demand under Business Auxiliary Service the respondent has claimed N/N. 13/2003 which was extended by the Ld. Commissioner (Appeals). The Ld. Commissioner has relied upon the Board Circular dt. 9.7.2001 and also examined the web sites and came to conclusion that the activity of the respondent is nothing but e-commerce trading activity they are not providing on line database and access or retrieval services - appeal dismissed - decided against Revenue.
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