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2019 (4) TMI 180 - AT - Service TaxClassification of services - Online Information and Database Access and Retrieval Service or Business auxiliary services - demand of service tax with interest and penalty - Held that:- The respondent has provided Online Information and Database Access and Retrieval Service and have discharged service tax on the entire amount received as consideration. The respondent procured purchase orders from the Indian clients for getting access for online information and database and provided access details to the customers. They collected payments from the customers and paid to foreign online information service provider on behalf of their service. The entire amount received from the customers and paid to foreign service provider has been subject to levy of service tax under Online Information and Database Access and Retrieval Service. There is no dispute that the entire amount has suffered tax under Online Information and Database Access and Retrieval Service, the further demand confirmed under BAS on the very same amount cannot sustain - appeal dismissed - decided against Revenue.
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