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2018 (3) TMI 635 - AT - Service TaxOnline Information and Data Base Excess or Retrieval Service - Revenue contended that the appellant herein received such service from foreign based CRS Companies under the main category of Computer Network Services in terms of Section 65 (105) (zh) of the Finance Act, 1994 - tax liability from 01/04/2006 to 31/03/2013 - reverse charge mechanism - Held that: - the tax liability of the appellant on reverse charge basis in terms of Section 66A has been resolved by the ratio adopted by this Tribunal in British Airways [2014 (6) TMI 626 - CESTAT NEW DELHI (LB)], where it was held that The appellant in the present case is only appointing IATA agents, dealing with them, collecting sale proceeds of the tickets sold by them and remitting the same to the head office. They are not, in fact, even using the said service directly and as such can, by no stretch of imagination held to be service recipient in India so as to pay any service tax - the tax liability of the appellant for the period prior to 01/07/2012 as confirmed by the impugned order cannot be sustained. For the period post 01/07/2012 we have examined the changed legal position. Section 66A has been made inapplicable from that date. However, the statutory provisions available in the said Section has been made applicable through different legal provisions more specifically the changed Section 68(2), Section 66B (44) explanation 3 read with explanation 4 and Section 66C read with Place of Provision of Services Rules, 2012. Even for the period post to 01/07/2012 there is no material change to attract service tax liability on the part of the appellant. No statutory changes or change in fact were brought in w.e.f. 01/07/2012 in order to vary the finding for this period. Appeal allowed - decided in favor of appellant.
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