2022 (6) TMI 712 - Service Tax

Head Note / Extract:
Rectification of mistake - Levy of service tax - service received by the Airlines/assessee are covered under the tax entry ‘Online data base retrieval and access service’ or not - extended period of limitation - revenue neutrality - levy of interest and penalty - HELD THAT:- The appeal of the assessee have been allowed on both the grounds of revenue neutrality and non applicability of extended period of limitation. This Tribunal holding the situation as revenue neutral, have not placed reliance on the ruling in the case of Angadpal Indl. P. Ltd., rather appreciating the facts that admittedly the assessee have deposited their output tax and thus in the facts and circumstances whatever service tax, if it was paid (on the input service of OLIDAR under RCM) was available as Cenvat credit and thus the situation is revenue neutral ipso facto. In view of the provisions of Section 73 (2A) of the Finance Act, the demand for the normal period of limitation (i.e. 18 months from the date of show cause notice dated 23.10.2013 or for the period Feb., 2012 to till 23.10.2013) is confirmed - this ROM application filed by Revenue is allowed.